TMI BlogPenalty imposed u/s 271A - Failure to maintain books of accounts - no income from business or profession...Penalty imposed u/s 271A - Failure to maintain books of accounts - no income from business or profession received by the assessee which exceeds Rs.1,20,000/-. Therefore, maintenance of books of account u/s 44AA of the Act is not mandated for the assessee. - no penalty - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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