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2004 (8) TMI 312 - AT - Income TaxExtract: .......red as assessee s own receipts for the purpose of s. 44AB of the Act. Consequently I am of the opinion that so far as present cases are concerned, there was no contravention of provisions of s. 44AB of the Act. The penalty imposed under s. 271B in both the cases is, therefore, cancelled. 10. In the result, appeals of both the assessees are allowed.
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