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2010 (9) TMI 195 - PUNJAB AND HARYANA HIGH COURTPenalty (u/s 271(1) (c)) - deduction claimed u/s 80IB on export incentives - furnishing of inaccurate particulars by the assessee - Held that: - mens rea is not an essential ingredient for levy of penalty u/s 271(1)(c) of the Act - identical appeal of the revenue being I.T.A. No.225 of 2010 CIT v. M/s Raj Overseas has been dismissed - Appeal is dismissed
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