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2017 (4) TMI 726 - AT - Income TaxPenalty u/s 271(1)(c) - Disallowance of advertising and publicity expenses - non deduction of tds u/s 194A - Held that:- We find that the additions on which the penalty in dispute was levied, has already been deleted by the ITAT (AY 2007-08) in assessee’s own case [2016 (9) TMI 556 - ITAT DELHI ] hence, the penalty in dispute will not survive. Accordingly, we cancel the orders of the authorities below and delete the penalty in dispute - Decided in favour of assessee.
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