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PCIT v. National Textiles Corporation Ltd (2023) 226 DTR 281 / (2024)462 ITR 224 (Delhi)(HC)

S. 271(1)(c) : Penalty-Concealment-Wrong claim of deduction-Order of Tribunal deleting the penalty is affirmed.[S. 260A]

Held that order of Tribunal deleting the penalty is affirmed (AY.2009-10)