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    <description>The Tribunal allowed the appeal of the assessee, ruling on 18th December 2019 that there was no concealment of income or furnishing of inaccurate particulars. The penalty under section 271(1)(c) was deemed not applicable, leading to its deletion from the assessee&#039;s records.</description>
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      <description>The Tribunal allowed the appeal of the assessee, ruling on 18th December 2019 that there was no concealment of income or furnishing of inaccurate particulars. The penalty under section 271(1)(c) was deemed not applicable, leading to its deletion from the assessee&#039;s records.</description>
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