[aaykarbhavan] No penalty for filing Tax Audit Report in Form 3CB due to completion of Statutory Audit after due date of return

No penalty for filing Tax Audit Report in Form 3CB due to completion of Statutory Audit after due date of return

July 29, 2014[2014] 46 taxmann.com 347 (Delhi - Trib.)

IT : Where assessee furnished form 3CB alongwith return of income, there was sufficient compliance of provisions of section 44AB and merely because audit report was not furnished in form 3CA could not be a ground to impose penalty under section 271B

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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