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2010 (2) TMI 981 - AT - Income TaxExtract: .......hat the assessee furnished inaccurate particulars of income by claiming excess deduction under section 80-O and hence is liable to penalty under section 271(1)(c) of the Act. We, therefore, set aside the impugned order and restore that of the Assessing Officer. In the result, the appeal is allowed. Pronounced in the open court on February 18, 2010.
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