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2011 (12) TMI 517 - ITAT AHMEDABADExtract: .......s and has been showing the same year after year in its books of accounts. Therefore, we hereby delete the penalty levied by the ld. A.O. which was further confirmed by the ld. CIT(A) on this ground. Thus the penalty imposed by the Ld.AO on all the issues mentioned supra stands deleted. 18. In the result, the appeal filed by the Assessee is allowed.
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