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2022 (7) TMI 626 - AT - Income TaxPenalty u/s 271(1)(c) - non-deduction of tax at source from payment made for supply of water - disallowance of deduction claimed u/s 80G - HELD THAT:- By looking into the facts and circumstances and the quantum involved in the appeal, we are of the considered opinion that, the assessee has not made any concealment of income to initiate the penalty proceedings. Therefore, we inclined to delete the penalty. - Decided in favour of assessee.
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