2009 (8) TMI 1159

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..... . For the Appellant: Ms. Suchitra Kamble P.C. Heard learned Counsel for the appellant. 2. The issue involved in the appeal revolves around deletion of penalty under Section 271(1)(c) .....

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..... is unproved but not disproved, i.e. it is not accepted but circumstances do not lead to the reasonable and positive inference that the assessee s case is false. The view taken by the Tribunal is a rea .....

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