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