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    <description>The Tribunal upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeal and affirming the deletion of the penalty levied under Section 271AAA of the Income Tax Act. The Tribunal found that the Revenue failed to provide evidence to challenge the CIT(A)&#039;s findings or the applicability of relevant High Court decisions, ultimately upholding the deletion of the penalty.</description>
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