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    <title>2021 (9) TMI 1178 - ITAT RAIPUR</title>
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    <description>The Tribunal dismissed the Revenue Department&#039;s appeals, upholding the deletion of penalties for inadmissible guest house maintenance expenses, repairs of a road not belonging to the Assessee, and payments made to transporters. Additionally, the Tribunal set aside the penalty sustained for an addition under the head &quot;Land Compensation and Rehabilitation Expenses,&quot; emphasizing that making an incorrect claim does not necessarily constitute furnishing inaccurate particulars of income. The decision was pronounced on 24-09-2021.</description>
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      <description>The Tribunal dismissed the Revenue Department&#039;s appeals, upholding the deletion of penalties for inadmissible guest house maintenance expenses, repairs of a road not belonging to the Assessee, and payments made to transporters. Additionally, the Tribunal set aside the penalty sustained for an addition under the head &quot;Land Compensation and Rehabilitation Expenses,&quot; emphasizing that making an incorrect claim does not necessarily constitute furnishing inaccurate particulars of income. The decision was pronounced on 24-09-2021.</description>
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