TMI BlogPenalty u/s 271B - non filing / delayed filing of audit report - bonafide reasons - delay due to expiry...Penalty u/s 271B - non filing / delayed filing of audit report - bonafide reasons - delay due to expiry of digital signature and due to technical glitch in the system - the explanation filed by the assessee can be accepted as a reasonable cause for his failure to file Audit Report with in time and it is not a fit case for imposing penalty u/s 271B of the Act - No penalty - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|