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    <title>2010 (2) TMI 246 - ALLAHABAD HIGH COURT</title>
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    <description>The Tribunal&#039;s reduction of redemption fine and penalty was sustained because the quantum of such levy lay within its discretion on the facts found. The Court held that no substantial question of law arose from the Tribunal&#039;s order, as the dispute turned on factual assessment rather than any legal error. The revenue&#039;s challenge was therefore rejected and the reduced fine and penalty remained undisturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76837</link>
      <description>The Tribunal&#039;s reduction of redemption fine and penalty was sustained because the quantum of such levy lay within its discretion on the facts found. The Court held that no substantial question of law arose from the Tribunal&#039;s order, as the dispute turned on factual assessment rather than any legal error. The revenue&#039;s challenge was therefore rejected and the reduced fine and penalty remained undisturbed.</description>
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