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    <description>The Appellate Tribunal upheld the Ld. CIT(A)&#039;s decision to delete the penalty under section 271(1)(c) based on the disallowance made under section 14A read with Rule 8D. The Tribunal found no concealment of material facts or furnishing of inaccurate particulars by the assessee, leading to the dismissal of the revenue&#039;s appeal.</description>
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      <description>The Appellate Tribunal upheld the Ld. CIT(A)&#039;s decision to delete the penalty under section 271(1)(c) based on the disallowance made under section 14A read with Rule 8D. The Tribunal found no concealment of material facts or furnishing of inaccurate particulars by the assessee, leading to the dismissal of the revenue&#039;s appeal.</description>
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