Penalty u/s 271BA deleted for technical glitches in uploading audit report in Form No. 3CEB
May 18, 2019
Income Tax, ITAT
Penalty u/s 271BA deleted for not uploading audit report in Form No. 3CEB due to technical glitches when report was obtained before prescribed date ABCAUS Case Law Citation: ABCAUS 2936 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties Ajit Singh Rana Vs. ACIT (2013) 33 …