No Penalty Imposed for Non-Compliance u/s 271AA Due to Adequate Record-Keeping u/s 92D and Rule 10D.

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....Penalty under section 271AA - failure to furnish the information or documents u/s 92D - assessee made the sufficient compliance for maintaining the record as required u/s 92D r.w. Rule 10D - there was no recommendation by the TPO for initiating any penalty proceeding u/s 271AA - No penalty - AT....