Penalty u/s 271G - failure to furnish documentation as required...

Penalty u/s 271G - failure to furnish documentation as required under the Rule 10D(1) and Section 92D(3) - the assessee had substantially complied with the directions of the TPO and had placed on his record the requisite information to the extent the same was practically possible in light of the very nature of its trade - not effecting absolute compliance on account of practical difficulties is a reasonable cause within the realm of Sec. 273B - no penalty