No penalty u/s 271A due to Bonafide belief that assessee was covered u/s 44AF – ITAT
February 16, 2019
Income Tax, ITAT
No penalty u/s 271A when assessee was under Bonafide belief that being covered under section 44AF he was not required to maintain books of account ABCAUS Case Law Citation: ABCAUS 2787 (2019) (02) ITAT Important Case Laws Cited/relied upon by the parties ACIT vs Anil Luthra (2001) 116 …