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In the result all In the result all appeals of the assesses from AY 2014
Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()
section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal