2017 (1) TMI 1594

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....r the Respondent : None ORDER 1. The question of law urged by the Revenue in this appeal under Section 260A of the Income Tax Act, 1961 is whether the direction to delete the penalty in the circumstances of the case is justified. The AO had inter alia held that certain amounts ought to have been deducted by virtue of Section 194J and non compliances of which, resulted in an adverse order and dis....