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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Penalty u/s 271B - non maintenance of books off account by the ...

Income Tax

April 19, 2013

Penalty u/s 271B - non maintenance of books off account by the taxpayer as a civil contractor - no books of accounts prescribed - penalty deleted - AT

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  9. Rejection of books of account - the rejection of books of account solely on the basis of non-maintenance of sales vouchers was not justified - AT

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