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    <title>2012 (3) TMI 473 - ITAT-DELHI</title>
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    <description>The Tribunal concluded that the penalty under section 271AAA was not justified as the appellant was not asked to specify the manner in which the income was derived during the statement under section 132(4). The Tribunal allowed the appeal, deleting the penalty imposed on the appellant.</description>
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      <description>The Tribunal concluded that the penalty under section 271AAA was not justified as the appellant was not asked to specify the manner in which the income was derived during the statement under section 132(4). The Tribunal allowed the appeal, deleting the penalty imposed on the appellant.</description>
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