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2019 (6) TMI 667 - ITAT DELHIPenalty u/s 271 (1 )(c) - ad-hoc disallowance of expenses - HELD THAT:- Penalty cannot be levied on addition on account of estimated disallowance. We, therefore, uphold the order of the CIT(A) in deleting the penalty which was levied on account of additions made on ad-hoc disallowance of expenses. See RELIANCE PETROPRODUCTS PVT. LTD. [2010 (3) TMI 80 - SUPREME COURT] . Hence, the appeal of the Revenue is dismissed.
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