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    <title>2020 (4) TMI 523 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the penalty imposed under section 271(1)(c) for Assessment Years 2009-10 to 2012-13. The penalty was based on estimated additions of commission income without sufficient evidence of fraud or wilful neglect, leading to the decision to overturn the penalty order and rule in favor of the assessee across all the years in question.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the penalty imposed under section 271(1)(c) for Assessment Years 2009-10 to 2012-13. The penalty was based on estimated additions of commission income without sufficient evidence of fraud or wilful neglect, leading to the decision to overturn the penalty order and rule in favor of the assessee across all the years in question.</description>
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