Abhay Kumar & Co.'s case (supra) validity of section 44AB and section 271B of the Act was under challenge. The learned Judge also ... interpreted section 44AB . The emphasis was on the question whether this section was applicable to commission agents or not. The petitioners therein were commission agents
audit report if furnished by the assessed under section 44AB is almost the same and identical except, little variation. He must also record ... special audit, (ii) any favorable report of the auditor under section 44AB will be discarded. It is a settled position of law that whenever there
Abhay Kumar and Co's case (supra) validity of section 44AB and section 271B of the Act was under challenge. The learned Judge also ... interpreted Section 44AB . The emphasis was on the question whether this section was applicable to commission agents or not. The petitioners therein were commission agents
Abhay Kumar and Co's case (supra) validity of section 44AB and section 271B of the Act was under challenge. The learned Judge also ... interpreted Section 44AB . The emphasis was on the question whether this section was applicable to commission agents or not. The petitioners therein were commission agents
Income Tax Reports 798, stated the principle that the provisions of Section 44AB which cast an obligation on persons carrying on business to have their ... Section 142(2A) of the Act. General audit as contemplated under Section 44AB is obligation of the assessed, while special audit is contemplated under Section
