TMI BlogHigh Court Upholds Penalty Under RVAT Section 76(2)(b) for Unfilled Material Columns and Failure to Punch VAT-47.Imposition of penalty u/s 76(2)(b) of RVAT - The material columns remained unfilled and equally important fact that VAT-47 was not at all punched is sufficient to hold that the AO was well justified in coming to the conclusion of imposition of penalty - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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