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of <h1>Bombay HC affirms Tribunal's deletion of penalty under Income Tax Act; Share transactions deemed genuine.</h1> The Bombay HC upheld the Tribunal's decision to delete the penalty under Section 271(1)(c) of the Income Tax Act, 1961, finding the share transactions ... - The Bombay High Court upheld the Tribunal's decision to delete the penalty under Section 271(1)(c) of the Income Tax Act, 1961, stating that the sale and purchase of shares were genuine and not bogus transactions. The appeals were dismissed with no costs.
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