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2010 (9) TMI 660 - AT - Income TaxPenalty - assessee claimed deduction on account of diminution in the value of investments - tax u/s.115JB was determined by making an addition on account of diminution in the value of investment, which finally stands deleted by the Tribunal - the additions made on account of diminution of value of investment and interest disallowances u/s.43B are not relevant to computation - additions in themselves, do not call for the imposition of penalty - appeal dismissed
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