Penalty u/s 271G - non–maintenance of documents which the ...

Case Laws Income Tax

March 16, 2020

Penalty u/s 271G - non–maintenance of documents which the assessee is required to maintain under the statutory provisions, the Transfer Pricing Officer found it difficult to determine, the arm’s length price of the transactions with the AE - The blame for failure on the part of the TPO to determine the arm’s length price cannot be fastened with the assessee - No penalty - AT

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Penalty u/s 271G - non–maintenance of documents which the ...

Case Laws Income Tax

March 16, 2020

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