https://www.taxtmi.com/highlights?id=26305 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 - AT en-us Tue, 08 Dec 2015 13:54:42 +0530 Tue, 08 Dec 2015 13:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26305 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 - AT Highlights Income Tax Tue, 08 Dec 2015 13:54:42 +0530 https://www.taxtmi.com/highlights?id=26305