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    <title>2018 (11) TMI 1431 - ITAT PUNE</title>
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    <description>The Revenue&#039;s appeals against the deletion of penalties under section 271(1)(c) for the assessment year 2010-11 and the allowance of expenditure from a prior year for the assessment year 2012-13 were dismissed. The Tribunal upheld the Commissioner of Income Tax (Appeals) decisions in both cases, citing the deletion of the addition that led to the penalty and finding no error in allowing the claim of expenditure based on precedents from previous assessment years.</description>
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