https://www.taxtmi.com/highlights?id=47014 Penalty u/s 271(1)(c) - tax u/s 115JB - assessee’s claim was that it was falling u/s 115JA and duly supported by the certificate of the auditors - If the claim was wrong the responsibility was that of the auditor who duly certified the same - assessee cannot be visited with penalty for the mistake of its consultant/auditor - no penalty en-us Thu, 06 Jun 2019 10:08:57 +0530 Thu, 06 Jun 2019 10:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47014 Penalty u/s 271(1)(c) - tax u/s 115JB - assessee’s claim was that it was falling u/s 115JA and duly supported by the certificate of the auditors - If the claim was wrong the responsibility was that of the auditor who duly certified the same - assessee cannot be visited with penalty for the mistake of its consultant/auditor - no penalty Highlights Income Tax Thu, 06 Jun 2019 10:08:57 +0530 https://www.taxtmi.com/highlights?id=47014