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    <description>The Tribunal upheld the deletion of the penalty by the ld.CIT(A) as the quantum addition forming the basis for the penalty was deleted by the Tribunal. The Tribunal found no reason to interfere with the reasoned order of the ld.CIT(A) and hence confirmed the deletion of the penalty, ultimately dismissing the revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the deletion of the penalty by the ld.CIT(A) as the quantum addition forming the basis for the penalty was deleted by the Tribunal. The Tribunal found no reason to interfere with the reasoned order of the ld.CIT(A) and hence confirmed the deletion of the penalty, ultimately dismissing the revenue&#039;s appeal.</description>
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