Penalty u/s 271-B - failure to get accounts audited - Under ...
Income Tax Authorities Must Exercise Fairness in Imposing Penalties for Audit Failures u/s 271B.
October 29, 2012
Case Laws Income Tax HC
Penalty u/s 271-B - failure to get accounts audited - Under Section 271B there is discretion with the income tax authorities to award penalty and this discretion has to be exercised fairly and reasonably - HC
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