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2005 (4) TMI 263 - ITAT DELHI-CExtract: .......s. 44AB would not at all be required. Moreover, in such circumstances, penalising the assessee for not getting its accounts audited, is entirely uncalled for. As such, when in the said facts, the provisions of s. 44AB do not apply to the assessee, the penalty imposed cannot be sustained. It is hereby deleted. 20. As a result, the appeal is allowed.
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