Levy of penalty u/s. 271B - Audit Report as required u/s. 44AB ...

Case Laws Income Tax

October 12, 2023

Levy of penalty u/s. 271B - Audit Report as required u/s. 44AB of the Act, was not filed on or before due date - The assessee, although, filed Tax Audit Report beyond due date prescribed under the Act, but such Audit Report has been filed before the AO completes the assessment - No penalty - AT

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Levy of penalty u/s. 271B - Audit Report as required u/s. 44AB ...

Case Laws Income Tax

October 12, 2023

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