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)
1), 92D or to maintain or furnish incorrect information
3
M/s. Ruchi J. Oil Pvt. Ltd.
or document. But the penalty has been levied for failure to report Specified
Domestic Transaction.
6. Even TPO has also mentioned in his order that the details of International transaction in term of section 92B and specified domestic transactions in terms