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    <title>Tax Penalty Waived u/s 78 Due to Honest Staff Error and Reasonable Explanation by Appellant.</title>
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    <description>Imposition of penalty u/s 78 - The appellant have given a cogent explanation for the tax short paid, that they were not having competent staff and as such some errors occurred, it was not deliberate. Such explanation have not found to be untrue. - Penalty waived.</description>
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      <description>Imposition of penalty u/s 78 - The appellant have given a cogent explanation for the tax short paid, that they were not having competent staff and as such some errors occurred, it was not deliberate. Such explanation have not found to be untrue. - Penalty waived.</description>
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