No Penalties for Assessee: Price Computation in Line with Section 92C Shows Good Faith, Avoids Section 271(1)(c) Penalties.

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....Fact-situation in the present case does not suggest that the computation of price charged in the impugned international transaction done as per Section 92C of the Act is lacking in good faith or due diligence, so as to render the assessee liable for penalty under section 271(1)(c) - AT....