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2010 (9) TMI 1233 - ITAT AHMEDABADExtract: .......re accordingly set aside and penalty u/s 271 (1) ( c ) of the IT Act is cancelled. 21. In the result, the appeal of the assessee is allowed. 22. In the result, the appeal of the assessee in ITA No.1215/Ahd/2007 is partly allowed. However, the appeal of the assessee in ITA No.3266/Ahd/2009 is allowed. Order pronounced in the open Court on 09-09-2010
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