Penalty u/s 271B - violation of section 44AB - TAR obtain within ...

Case Laws Income Tax

June 3, 2019

Penalty u/s 271B - violation of section 44AB - TAR obtain within time but filed with belated return - amended Rule 12(2) w.e.f 01.04.2013 - when the amended rule was not applicable as on 30th September, 2012, the assessee has made out the clear case of reasonable cause - no penalty

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Penalty u/s 271B - violation of section 44AB - TAR obtain within ...

Case Laws Income Tax

June 3, 2019

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