Madras H.C : No penalty is imposable under s. 271B for non-compliance with the provisions of s. 44AB on the ground that the returns were filed belatedly neither under s. 139 nor on a notice under s. 142
High Court Of Madras CIT vs. Apex Laboratories (P) Ltd. Section 271B Asst. Year 1993-94 P.D. Dinakaran & P.P.S. Janarthana […]