Tag: Rule 6F

Books of accounts regularly maintained can not be rejected for mere non compliance of Rule 6F – ITAT In a recent judgment, ITAT Chennai has held that merely quoting non compliance of Rule 6F and section 145(3) of the Act, the AO cannot reject books of accounts regularly …

Penalty 271A cannot be sustained when assessee was not covered under Rule 6F assessee furnished adequate information to enable AO to compute income ABCAUS Case Law Citation:ABCAUS 2951 (2019) (05) ITAT Important Case Laws Cited/relied upon by the partiesMehta Parvesh vs. ITO 60 TTJ (Del) 278ACIT Vs. M/s …