Penalty u/s 271FA - delay in filing of Form SFT as per Section ...
Case Laws Income Tax
October 21, 2022
Penalty u/s 271FA - delay in filing of Form SFT as per Section 285 BFA - Since it was a statutory obligation on the part of the assessee bank to furnish AIR as a specified instruction u/s 285BA, therefore, any argument of the assessee with regard to ignorance of law or adopting casual and cavalier attitude is of no help to the assessee. - AT
View Source