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No penalty if assessee failed to submit TP documents due to pendency of its application of shifting its head office

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  • No penalty if assessee failed to submit TP documents due to pendency of its application of shifting its head office
Posted onon January 3, 2018

Tenet Tax Daily January 02 2018

By tenettax-team
Corporate Tax, International Tax

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ITAT set-aside penalty order as assessee was asked to furnish voluminous info within short period of 4 days
Voluntary disclosure of income in subsequent year won’t absolve assessee from liability to pay penalty

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