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of <h1>Tribunal upholds Commissioner's decision setting aside penalties, dismissing Revenue's appeal.</h1> The Tribunal upheld the decision of the Commissioner (Appeals) to set aside penalties imposed by the Joint Commissioner, dismissing the Revenue's appeal. ... Penalty The appeal was filed by Revenue challenging the dropping of penalties imposed by the Joint Commissioner. The Commissioner (Appeals) correctly analyzed the issue and cited relevant case laws to set aside the penalties. The Tribunal upheld the decision, dismissing the appeal.
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