DCIT vs Cura Technologies Limited

Authority: ITAT Tribunal/Court: Hyderabad Date: 2021-04-20 AY: 2012-13 Acts: Income Tax Act 1961 Result: Assessee Citation: 421Taxpundit680 Justices: S.S.GODARA JM & LAXMI PRASAD SAHU AM Appeal No: I.T.A. No. 1078/HYD/2019
Whether penalty u/s 271AA can be imposed for failure to report receivables as international transactions u/s 92B when the relevant amendment was introduced retrospectively after the assessment year? --- Held No.

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