PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL KOLKATA 2 vs. M/S MANI SQUARE LTD
ITAT/98/2023HC Calcutta12 Jul 2023
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 17Section 37
68.
Section 271A speaks about failure to keep, maintain or retain books of
accounts, documents, etc. For such violation
