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    <title>2024 (3) TMI 1121 - ITAT PUNE</title>
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    <description>The Tribunal allowed all appeals, directing the deletion of penalties for A.Y. 2016-2017 under sec. 271(1)(c) and A.Ys. 2017-2018 and 2018-2019 under sec. 270A. The decision was based on the incorrect application of penalty provisions, with the Tribunal citing legal precedents and the improper invocation of the twin limbs of concealment and inaccurate particulars.</description>
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      <description>The Tribunal allowed all appeals, directing the deletion of penalties for A.Y. 2016-2017 under sec. 271(1)(c) and A.Ys. 2017-2018 and 2018-2019 under sec. 270A. The decision was based on the incorrect application of penalty provisions, with the Tribunal citing legal precedents and the improper invocation of the twin limbs of concealment and inaccurate particulars.</description>
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