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    <description>The Tribunal allowed the appeal, setting aside the demand on brokerage and declaring the show cause notice for Rs. 1,14,15,678 as invalid. The penalty under Section 78(1) was overturned, while other penalties were upheld. The judgment reflects a detailed analysis of the case, considering the nature of income sources and previous rulings to reach a balanced decision.</description>
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      <description>The Tribunal allowed the appeal, setting aside the demand on brokerage and declaring the show cause notice for Rs. 1,14,15,678 as invalid. The penalty under Section 78(1) was overturned, while other penalties were upheld. The judgment reflects a detailed analysis of the case, considering the nature of income sources and previous rulings to reach a balanced decision.</description>
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