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    <title>2016 (4) TMI 711 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the decision to delete the penalty imposed under Section 271AAA, as the assessee fulfilled all conditions for immunity from penalty. The revenue&#039;s appeal was dismissed, with the Tribunal finding that the additional income disclosed did not qualify as undisclosed income and that the assessee met all requirements under Section 271AAA(2) for immunity from penalty.</description>
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      <title>2016 (4) TMI 711 - ITAT KOLKATA</title>
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      <description>The Tribunal upheld the decision to delete the penalty imposed under Section 271AAA, as the assessee fulfilled all conditions for immunity from penalty. The revenue&#039;s appeal was dismissed, with the Tribunal finding that the additional income disclosed did not qualify as undisclosed income and that the assessee met all requirements under Section 271AAA(2) for immunity from penalty.</description>
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