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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Levy of penalty u/s 271B read with section 274(1) - technical ...

Case Laws     Income Tax

April 4, 2017

Levy of penalty u/s 271B read with section 274(1) - technical snag while upholding the tax audit report electronically - aking into the fact that the audit report has subsequently been uploaded electronically and also hard copy has been furnished before the AO before the completion of the assessment proceedings, no penalty - AT

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