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    <title>2018 (3) TMI 1582 - ITAT DELHI</title>
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    <description>The Tribunal concluded that the penalty imposed under section 271C of the Income Tax Act was not justified and therefore deleted the penalty. The appeal of the assessee was allowed, with the order being pronounced in open court on 27.03.2018.</description>
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      <description>The Tribunal concluded that the penalty imposed under section 271C of the Income Tax Act was not justified and therefore deleted the penalty. The appeal of the assessee was allowed, with the order being pronounced in open court on 27.03.2018.</description>
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