https://www.taxtmi.com/highlights?id=25963 Penalty u/s. 271B - failure to furnish the audit accounts u/s. 44AB - when there is a technical or venial breach of the provisions of law, the ends of justice requires that discretion should not be exercised in favour of punishing a minor default - AT en-us Tue, 17 Nov 2015 10:59:52 +0530 Tue, 17 Nov 2015 10:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25963 Penalty u/s. 271B - failure to furnish the audit accounts u/s. 44AB - when there is a technical or venial breach of the provisions of law, the ends of justice requires that discretion should not be exercised in favour of punishing a minor default - AT Highlights Income Tax Tue, 17 Nov 2015 10:59:52 +0530 https://www.taxtmi.com/highlights?id=25963