Form 3CEB transfer pricing

my company had last year transaction with foreign subsidiary and I filed form 3CEB and now in current year no transaction with foreign subsidiary so i filed ITR without form 3CEB and department consider it defective return

I don't know why department issued defective return

any suggestions
Replies (1)
You must have filed the return after 30 September under original and ticked TP as applicable in ITR.

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