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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Penalty u/s.271A - non-maintenance of books of account u/s. 44AA ...

Case Laws     Income Tax

February 22, 2020

Penalty u/s.271A - non-maintenance of books of account u/s. 44AA - According to the registers the assessee is giving services of medical treatment and charging fee for the services/treatment given to the patients. Therefore, it cannot be denied that the assessee was not engaged in the medical profession which covers u/s.44AA - Levy of penalty confirmed. - AT

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