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<h1>Delhi HC rules in favor of assessee, deletes penalties under section 271B for assessment years citing precedent.</h1> The Delhi HC ruled in favor of the assessee, deleting penalties under section 271B for the assessment years 1991-92 and 1992-93, citing precedent. - TMI - The Delhi High Court ruled in favor of the assessee, deleting penalties under section 271B for the assessment years 1991-92 and 1992-93. The decision was based on previous court rulings.
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