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    <title>2015 (8) TMI 88 - BOMBAY HIGH COURT</title>
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    <description>The Court upheld the decision of the Tribunal and dismissed the appeal by the Revenue. It was found that the Respondent had made a full disclosure of the higher stamp duty valuation, and no inaccurate particulars were furnished to attract penalty under Section 271(1)(c) of the Income Tax Act. The Court concluded that there were no substantial questions of law for consideration, affirming the Tribunal&#039;s decision based on the Reliance Petro Products case.</description>
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      <description>The Court upheld the decision of the Tribunal and dismissed the appeal by the Revenue. It was found that the Respondent had made a full disclosure of the higher stamp duty valuation, and no inaccurate particulars were furnished to attract penalty under Section 271(1)(c) of the Income Tax Act. The Court concluded that there were no substantial questions of law for consideration, affirming the Tribunal&#039;s decision based on the Reliance Petro Products case.</description>
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