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Penalties Upheld for Non-Compliance with Sections 271A & 271B: Importance of Maintaining and Auditing Financial Records Highlighted.

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....Penalty u/s 271A and u/s 271B - not maintaining books of account and for not getting the booking of account audited as provided u/s 44AB - Penalties levied u/s 271A for not maintaining books of account and penalty u/s 271B for not getting the books of account audited stand confirmed - AT....

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