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    <title>2012 (5) TMI 6 - ITAT KOLKATA</title>
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    <description>The ITAT dismissed the appeal, affirming that the assessee complied with the conditions of section 271AAA(2) by paying taxes and interest before the penalty proceedings concluded, even though the full payment was not made before filing returns.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212930</link>
      <description>The ITAT dismissed the appeal, affirming that the assessee complied with the conditions of section 271AAA(2) by paying taxes and interest before the penalty proceedings concluded, even though the full payment was not made before filing returns.</description>
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