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Tax Audit Exemption Granted: Stamps Excluded from Turnover for Commission Agent u/s 44AB, No Penalty u/s 271B.

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....Tax Audit - Determination of turnover for the purpose of section 44AB - assessee was having bona fide belief that his case is not liable to audit of the books as the value of stamp is not his turnover and has a role of commission agent - No Penalty u/s 271B - AT....