Penalty u/s 271G Deemed Unsustainable as TPO Accepts Assessee's Benchmarking; Relates to Section 92D(1) and Rule 10D.

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....Penalty imposed u/s 271G - failure to furnish the information/documents required u/s 92D(1) r/w rule 10D - when the TPO has accepted the benchmarking of the assessee, the imposition of penalty under section 271G of the Act is unsustainable....