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1993 (1) TMI 311 - ITAT DELHIExtract: .......k and ledger in any way affected computation of assessee's total income for purposes of s. 44AA of IT Act. The Revenue, therefore, failed to prove that provision of s. 271A was applicable in this case and levy of penalty was justified. For the aforesaid reasons, I cancel the penalty in question. In the result, assessee's appeal is. allowed.
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