Penalty u/s 271G - assessee applied TNMM for determining of ALP...

Penalty u/s 271G - assessee applied TNMM for determining of ALP - information/documents sought for determining of ALP as per CUP method - the difficulty in maintaining the information sought by the TPO has been well explained and analysed - allegation of the TPO that by non furnishing of documents has prevented him from determining the ALP under CUP method is unacceptable when he has accepted the benchmarking of the assessee - no penalty