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Home Highlights Month 12 of 2015 Year 2015
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Penalty u/s 271B - assessee has obtained the tax audit report on 30th September 2008 and not before 30th September, 2008 - the expression ‘before the specified date’ in section 44AB of the Act means ‘on or before the specified date’. - there was no delay in audit of the accounts in terms of section 44AB of the Act - Tri

Income Tax
December 8, 2015

Penalty u/s 271B - assessee has obtained the tax audit report on 30th September 2008 and not before 30th September, 2008 - the expression ‘before the specified date’ in section 44AB of the Act means ‘on or before the specified date’. - there was no delay in audit of the accounts in terms of section 44AB of the Act - Tri

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