TMI BlogPenalty u/s 271BA - not filing the report of the accountant as required by section 92E - Based on the...Penalty u/s 271BA - not filing the report of the accountant as required by section 92E - Based on the adjustments as suggested by TPO, the revised statement of income for the relevant assessment year and form 3CEB was filed before the assessment of the said year and the assessment was completed by the AO on 6th October 2016. No ill intention of MTNL could be attributed of evading tax or non- compliance of the tax laws as the report was filed as required by the authorities. - Provisions of Sectio..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
