Penalty u/s 271B - non-audit of books of account - if a person ...

Case Laws Income Tax

August 27, 2019

Penalty u/s 271B - non-audit of books of account - if a person has not maintained the accounts book or any accounts the question of its audit does not arise and in such an event the imposition of penalty is under the provision contained in section 271A, hence, the penalty proceedings u/s 271B would not apply - no penalty

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Penalty u/s 271B - non-audit of books of account - if a person ...

Case Laws Income Tax

August 27, 2019

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