Penalty u/s 271B - failure to get books of accounts audited u/s. ...
Assessee Avoids Penalty u/s 271B Due to Bona Fide Belief; Audit Failure Not Penalized.
January 22, 2020
Case Laws Income Tax AT
Penalty u/s 271B - failure to get books of accounts audited u/s. 44AB - assessee under the bonafide belief failed to get the accounts audited and in such facts and circumstances the penalty under section 271B is not warranted
View Source