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    <title>2022 (5) TMI 1340 - ITAT SURAT</title>
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    <description>The Tribunal affirmed the CIT(A)&#039;s decision to delete penalties on various grounds including technical errors, social forestry expenses, deduction reduction under Section 80IA, club expenses, income from FCCB funds, and non-deduction of TDS. The deletions were based on differences in opinion or interpretation of law, not on inaccurate particulars or concealment of income. The Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal affirmed the CIT(A)&#039;s decision to delete penalties on various grounds including technical errors, social forestry expenses, deduction reduction under Section 80IA, club expenses, income from FCCB funds, and non-deduction of TDS. The deletions were based on differences in opinion or interpretation of law, not on inaccurate particulars or concealment of income. The Revenue&#039;s appeal was dismissed.</description>
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