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Documents citing Solapur Zilla Vinkar Sahakari ... vs Deputy Commissioner Of Income Tax on 30 November, 1998

Deputy Commissioner Of Income-Tax vs Goindwal Industrial & Investment ... on 24 January, 2000

(i) Solapur Zilla Vinkar Sahakari Federation Niyamit vs. Dy. CIT (1999) 63 TTJ (Pune) 482 : (1999) 71 ITD 117 (Pune), wherein it was held that where the assessee cooperative society was required to get its accounts audited under s. 8 of the Maharashtra Co-op Societies Act, it was not necessary for it to get its accounts audited separately by CA under s. 44AB. It was held that delay in filing tax audit report because of pendency of statutory auditors would not attract penalty under s. 271B on facts of the case.
Income Tax Appellate Tribunal - Chandigarh Cites 16 - Cited by 2 - Full Document

Deputy Commissioner Of Income-Tax vs Goindwal Industrial & Investment ... on 24 January, 2000

(i) Solapur Zilla Vinkar Sahakari Federation Niyamit v. Dy. CIT [1999] 71 ITD 117 (Pune), wherein it was held that where the assessee Co-op. Society was required to get its a/cs audited under section 8 of the Maharashtra Co-op. Societies Act, it was not necessary for it to get its a/cs audited separately by CA under section 44AB. It was held that delay in filing tax audit report because of pendency of statutory auditors would not attract penalty under section 271B on facts of the case ;
Income Tax Appellate Tribunal - Chandigarh Cites 16 - Cited by 0 - Full Document
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