Penalty u/s 271B - delayed filing of audit report u/s 44AB - ...

Case Laws Income Tax

June 26, 2023

Penalty u/s 271B - delayed filing of audit report u/s 44AB - when the Tax Audit Report was made available to the AO before completion of assessment proceedings, then for venial technical breach without any mala fide intention of the assessee, the penalty cannot be levied u/s 271B. - AT

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Penalty u/s 271B - delayed filing of audit report u/s 44AB - ...

Case Laws Income Tax

June 26, 2023

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