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2018 (3) TMI 1346 - AT - Income TaxPenalty proceedings u/s 271(1)(c) - deduction u/s 80HHC claimed - Held that:- In the present case the assessee has claimed the deduction under Section 80HHC on this basis of a certificate issued by the C.A., whether it is right or wrong claim does not assert that the assessee has furnished inaccurate particulars of income or concealed the income. Thus, the present case is squarely covered by the Hon’ble Apex Court decision and therefore, the appeal of the assessee is allowed.
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