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2011 (7) TMI 1199 - HC - Income TaxExtract: .......s not a case of concealing the particulars of income or furnishing inaccurate particulars of income so as to attract the penal provisions of Section 271(1)(c). The decision of the Tribunal is based on finding of fact. No substantial question of law arises from the order of the Tribunal. The appeal is accordingly dismissed with no order as to costs.
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