Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
July 21, 2026
Income Tax, ITAT
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous and preceding year deleted by ITAT In a recent judgment, ITAT has held that unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. …