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1 - 6 of 6 (0.41 seconds)Atul Ltd.,, Ahmedabad vs The Dy.Cit (Osd), Range-1,, Ahmedabad on 12 July, 2022
"4.2 The reasons mentioned by the Ld. TPO have carefully examined in view
of the provisions of section 271G of the I.T. Act. The penalty u/s.271G is levied
if any person who entered into international transaction or specified domestic
transaction failed to furnish any such information or document as required by
sub-section 3 of section 92D of the I.T. Act. The Ld. TPO has not specified in
ITA No.1774/Ahd/2024
(Assessment Year: 2016-17)
DCIT vs. Atul Limited
Page 6 of 11
her show cause notice es to which information and documents required were
not furnished by the appellant during the TP audit. The allegation of the Ld.
TPO that the appellant did not comply with the notice u/s. 92D(3) dated
06.09.2018 within the prescribed time is not factually correct and part
submission was made on due date of compliance.
Section 92D in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 3 in The Income Tax Act, 1961 [Entire Act]
The Goa University Act, 1984
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