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1 result for “penalty u/s 271”+ Section 92Bclear

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Key Topics

Section 271A7Section 92B3

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

ITA 82/IND/2020[2014-15]Status: HeardITAT Indore17 Jan 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

Section 271ASection 40A(2)(b)Section 91D(1)Section 92BSection 92D(1)

271 or section 271BA, if any person in respect of an international transaction or specified domestic transaction,- 9. Fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 92D; 10. Fails to report such transaction which is required to do so; or 11. Maintains or furnishes an incorrect