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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Levy of penalty u/s 271BA - failure to comply with the ...


No Penalty Imposed for Non-Compliance with Section 92E Due to Reasonable Cause u/s 271BA.

April 25, 2018

Case Laws     Income Tax     AT

Levy of penalty u/s 271BA - failure to comply with the provisions of section 92E - not filing the audit report electronically - There was a reasonable cause on part of the assessee for not filing the audit report electronically - No penalty - AT

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