https://www.taxtmi.com/caselaws?id=289903 The Tribunal found that the assessee had complied with the documentation requirements under Rule 10D of the Income Tax Rules, providing extensive documentation and information to support transfer pricing study reports and international transactions with Associated Enterprises. The penalty under section 271G of the Income-tax Act was deleted for all assessment years, as the Assessing Officer did not specify the particular documents not furnished, following the precedent set in CIT vs. Leroy Somer & Controls (India) (P) Ltd. The appeals of the assessee were allowed. en-us Mon, 09 Sep 2019 00:00:00 +0530 Mon, 31 Aug 2020 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289903 The Tribunal found that the assessee had complied with the documentation requirements under Rule 10D of the Income Tax Rules, providing extensive documentation and information to support transfer pricing study reports and international transactions with Associated Enterprises. The penalty under section 271G of the Income-tax Act was deleted for all assessment years, as the Assessing Officer did not specify the particular documents not furnished, following the precedent set in CIT vs. Leroy Somer & Controls (India) (P) Ltd. The appeals of the assessee were allowed. Case-Laws Income Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289903