Penalty u/s 271AAB - need to maintain the books of account u/s ...
Case Laws Income Tax
July 5, 2018
Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover - unexplained advances - The amount of advance itself is not in the nature of income though the source of the advances can be added to the income of the assessee - No penalty
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