TMI BlogPenalty u/s 271G - assessee failed to furnish documents as required under the Rule 10D(1) in respect of...Penalty u/s 271G - assessee failed to furnish documents as required under the Rule 10D(1) in respect of the international transactions - considering the reasonable cause for non-furnishing of the segmental details of the AE transactions and non-AE transactions because of the peculiar nature of the trade in diamond industry, penalty u/s. 271G even otherwise could not have been imposed as per the mandate of Sec. 273B. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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