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)
penalty u/s 271AA of the IT Act, 1961. 4.3 It would be pertinent to reproduce the language of section 271AA of the IT Act, 1961-
M/s. Ruchi J. Oil Pvt. Ltd.
“Without prejudice to the provisions of section 271 or section 271BA, if any person in respect of an international transaction or specified domestic transaction,-
9. Fails to keep