2010 (8) TMI 448

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Full Text of the Document

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.... Revenue has come forward with this appeal and the question of law sought to be raised reads as under:-   "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in deleting the penalty levied under Section 271(1)(c) when the assessee has made bogus claim made on the depreciation on goodwill? "   2. We have perused the order of the Tribunal impu....