No scope for imposing penalty u/s 271A in the case of civil contractor-ITAT
March 2, 2018
Income Tax, ITAT, Judgments
No scope for imposing penalty u/s 271A in the case of Civil Contractor which is covered u/s 44AA(2) and is not carrying on any specified profession – ITAT ABCAUS Case Law Citation: ABCAUS 2229 (2018) (03) ITAT Prelude: Section 44AA if the Income Tax Act, 1961 provides for …