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Penalty Quashed: Section 271B on Mandatory Audit Threshold u/s 44AB Ruled Inapplicable for Rs. 42 Lakhs Receipts.

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....Penalty u/s 271B - threshold limit for getting its account audited u/s 44AB - Business activity or professional activity - gross receipts were only ₹ 42 lakhs - penalty quashed - AT....

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