https://www.taxtmi.com/caselaws?id=464271 ITAT upheld the appellate order, holding the 60-day period for furnishing documents under s.92D(3) runs from receipt of the notice issued under s.92D(3). The tribunal agreed that s.92D(iii) would be redundant if reckoned otherwise. Penalty under s.271G was deleted because no transfer-pricing adjustment was made by the TPO, so no tax evasion. Further, delay beyond 60 days was excused under s.273B as reasonable cause due to change of tax consultant and staff; accordingly the CIT(A)'s relief was upheld. en-us Tue, 22 Oct 2019 00:00:00 +0530 Wed, 15 Oct 2025 17:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464271 ITAT upheld the appellate order, holding the 60-day period for furnishing documents under s.92D(3) runs from receipt of the notice issued under s.92D(3). The tribunal agreed that s.92D(iii) would be redundant if reckoned otherwise. Penalty under s.271G was deleted because no transfer-pricing adjustment was made by the TPO, so no tax evasion. Further, delay beyond 60 days was excused under s.273B as reasonable cause due to change of tax consultant and staff; accordingly the CIT(A)'s relief was upheld. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464271