Penalty for Non-Furnishing Tax Audit Report Under Sec 44AB Not Applicable; No Liability Under Sec 271B.

Penalty u/s.271B - non furnishing of tax audit report u/s 44AB - determination of turnover - the assessee's case, despite a default of s. 44AB of the Act, is not liable in law for penalty u/s.271B - AT .....

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