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    <title>2017 (8) TMI 1556 - DELHI HIGH COURT</title>
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    <description>Revenue&#039;s challenge to deletion of penalty failed because the Tribunal&#039;s deletion for Assessment Year 2006-07 had already been affirmed in the earlier appeal, and the quantum order was common to Assessment Years 2006-07 and 2007-08. On that basis, the Court held that no substantial question of law arose from the penalty issue for the year in question. The appeal was dismissed in favour of the assessee.</description>
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      <description>Revenue&#039;s challenge to deletion of penalty failed because the Tribunal&#039;s deletion for Assessment Year 2006-07 had already been affirmed in the earlier appeal, and the quantum order was common to Assessment Years 2006-07 and 2007-08. On that basis, the Court held that no substantial question of law arose from the penalty issue for the year in question. The appeal was dismissed in favour of the assessee.</description>
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