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    <description>The Tribunal dismissed the appeals regarding penalties under Section 273 and partially allowed the appeals regarding penalties under Section 271(1)(a), limiting them to the periods after the audits were completed. The penalties were found to be within the limitation period and validly initiated.</description>
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      <description>The Tribunal dismissed the appeals regarding penalties under Section 273 and partially allowed the appeals regarding penalties under Section 271(1)(a), limiting them to the periods after the audits were completed. The penalties were found to be within the limitation period and validly initiated.</description>
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