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    <title>2023 (4) TMI 561 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal upheld the penalty imposed under Section 270A, stating that the assessee misreported turnover, leading to discrepancies in income declaration. The Tribunal found no grounds for interference and dismissed the appeal.</description>
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      <description>The Tribunal upheld the penalty imposed under Section 270A, stating that the assessee misreported turnover, leading to discrepancies in income declaration. The Tribunal found no grounds for interference and dismissed the appeal.</description>
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