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    <title>2012 (1) TMI 4 - DELHI HIGH COURT</title>
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    <description>The High Court remitted the case back to the Tribunal for a fresh decision on the penalty under Section 78 of the Finance Act, noting errors in the deletion of penalties imposed under Sections 76 and 78. The Court directed the Tribunal to consider the respondent&#039;s invocation of Section 80 for reasonable cause and assess if there was a valid reason for the penalty imposition. The appeal was disposed of with directions for further proceedings before the Tribunal.</description>
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    <pubDate>Wed, 04 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2012 (1) TMI 4 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=208290</link>
      <description>The High Court remitted the case back to the Tribunal for a fresh decision on the penalty under Section 78 of the Finance Act, noting errors in the deletion of penalties imposed under Sections 76 and 78. The Court directed the Tribunal to consider the respondent&#039;s invocation of Section 80 for reasonable cause and assess if there was a valid reason for the penalty imposition. The appeal was disposed of with directions for further proceedings before the Tribunal.</description>
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      <pubDate>Wed, 04 Jan 2012 00:00:00 +0530</pubDate>
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