Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271B - assessee firm could not get the accounts audited within time limit prescribed u/s 44AB - there is no mala fide reason for not obtaining the accounts audited in time and penalty u/s 271B should not be imposed. - AT
Penalty u/s 271B - assessee firm could not get the accounts audited within time limit prescribed u/s 44AB - there is no mala fide reason for not obtaining the accounts audited in time and penalty u/s 271B should not be imposed. - AT
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