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2010 (1) TMI 1176 - AT - Income TaxExtract: .......dingly, we set aside the order of CIT(A) in respect of penalty in respect of commission amount of ₹ 89,102/- levying penalty of ₹ 53,401/- and allow the relief to the assessee. 13. In the result, the appeal filed by the Revenue is dismissed and the C.O. filed by the assessee is allowed. 14. Order pronounced inn open court on 15.01.2010.
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