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    <description>The Tribunal upheld the penalty imposed under section 271A on the Assessee for non-compliance with the provisions of Rule 6F regarding the maintenance of books of accounts. The judgment emphasized the importance of adhering to statutory requirements and maintaining proper records as mandated by the Income Tax Rules to avoid penalties and ensure compliance with the law.</description>
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      <description>The Tribunal upheld the penalty imposed under section 271A on the Assessee for non-compliance with the provisions of Rule 6F regarding the maintenance of books of accounts. The judgment emphasized the importance of adhering to statutory requirements and maintaining proper records as mandated by the Income Tax Rules to avoid penalties and ensure compliance with the law.</description>
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