https://www.taxtmi.com/highlights?id=52372 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 en-us Mon, 16 Mar 2020 07:54:00 +0530 Mon, 16 Mar 2020 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52372 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 Highlights Income Tax Mon, 16 Mar 2020 07:54:00 +0530 https://www.taxtmi.com/highlights?id=52372