Penalty u/s 271B - delayed filing of audit report u/s 44AB - when the Tax Audit Report was made...

Penalty u/s 271B - delayed filing of audit report u/s 44AB - when the Tax Audit Report was made available to the AO before completion of assessment proceedings, then for venial technical breach without any mala fide intention of the assessee, the penalty cannot be levied u/s 271B. - AT .....

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