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2010 (8) TMI 1059 - AT - Income TaxExtract: .......ibunal and reduce the quantum of penalties. We accordingly hold that the grounds of appeal preferred by the Revenue, being devoid of merit, are liable to be rejected. Accordingly they are rejected. 10. In the result, assessee's appeals are allowed and the appeals preferred by the Revenue are dismissed. Order pronounced in the court on 31.8.2010
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