Penalty u/s 271B - delay filing of tax audit report contravening section 44AB - In factual matrix the...

Penalty u/s 271B - delay filing of tax audit report contravening section 44AB - In factual matrix the assessee was suffering a financial exigency with legal battel. - This is a sufficient reason for delay in filing the tax audit report before the authority which follow the Section 273B of the Act. - No penalty - AT .....

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