breach of the
provisions of Section 44AB of the I.T. Act, however, they did not file the
audit report as mandated under the said ... alleged breach of the procedure contemplated under Section 44AB of the
I.T. Act.
3. In the penalty proceedings that ensued, the
appellants/assessees were
breach of the
provisions of Section 44AB of the I.T. Act, however, they did not file the
audit report as mandated under the said ... alleged breach of the procedure contemplated under Section 44AB of the
I.T. Act.
3. In the penalty proceedings that ensued, the
appellants/assessees were
breach of the
provisions of Section 44AB of the I.T. Act, however, they did not file the
audit report as mandated under the said ... alleged breach of the procedure contemplated under Section 44AB of the
I.T. Act.
3. In the penalty proceedings that ensued, the
appellants/assessees were
breach of the
provisions of Section 44AB of the I.T. Act, however, they did not file the
audit report as mandated under the said ... alleged breach of the procedure contemplated under Section 44AB of the
I.T. Act.
3. In the penalty proceedings that ensued, the
appellants/assessees were
breach of the
provisions of Section 44AB of the I.T. Act, however, they did not file the
audit report as mandated under the said ... alleged breach of the procedure contemplated under Section 44AB of the
I.T. Act.
3. In the penalty proceedings that ensued, the
appellants/assessees were
comply with the requirements of statutory audit in terms of
Section 44AB of the Income Tax Act, 1961 ('the Act' for short ... difficulties in the matter of finalising the audit of
accounts under Section 44AB , and incorporation of those audited accounts in the
return that
