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2010 (8) TMI 1054 - AT - Income TaxExtract: ....... to comply with the requirements u/s 44AB of the Act. The Act also suggests that the ld. AO “may direct that such person shall pay, by way of penalty, a sum equal to ………….”, thereby conferring a discretionary power. Therefore, in the interest of justice, we hereby delete the penalty confirmed by the d CIT(A).
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