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1983 (11) TMI 78 - AT - Income TaxExtract: ....... it was pointed out earlier that the value of the same has been included in the past and therefore, it would not be said that omission to disclose the value of said perquisite was a deliberate Act. In our view, therefore, the AAC was justified in cancelling the penalty for both the years. We uphold the decision of the AAC and dismiss these appeals.
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