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    <title>2008 (2) TMI 320 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Penalty under Section 271(1)(c) relating to interest on enhanced compensation was deleted by the appellate authority and that view was affirmed by the Tribunal. The High Court found no illegality in the Tribunal&#039;s order and held that no substantial question of law arose for interference on the facts. The revenue&#039;s challenge therefore failed, and the deletion of penalty remained undisturbed.</description>
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      <description>Penalty under Section 271(1)(c) relating to interest on enhanced compensation was deleted by the appellate authority and that view was affirmed by the Tribunal. The High Court found no illegality in the Tribunal&#039;s order and held that no substantial question of law arose for interference on the facts. The revenue&#039;s challenge therefore failed, and the deletion of penalty remained undisturbed.</description>
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