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2010 (12) TMI 892 - PUNJAB AND HARYANA HIGH COURTPenalty under Section 271 (1)(c) - deduction claimed under Section 80IB on export incentives - disallowance of deduction by holding that there was no deliberate furnishing of inaccurate particulars by the assessee, - Revenue does not dispute that the matter is covered against the revenue by order of this Court in CIT v. M/s Raj Overseas (2010 -TMI - 204320 - PUNJAB AND HARYANA HIGH COURT). appeals are dismissed.
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