My question Suppose I have 1 product I have one site abc.com Now I want to promote with abc.in abc.co.in abc.ca abc.co.uk Similarly 100 sites with same content and images now tell me google will penelized my site or not.
Yes Google will penelize your sites. But there is a way around this by adding different text to every product page and different title you can use the same image but text and title tags on pages should be different. When you have 100 sites which are very similar will not help in sales or ranking.
http://www.iyogi.com/ & http://www.iyogi.net/ These are the sites with same content and images, My question arises why these websites are not penalized by google.
Both of the sites are indexed by Google but they will not rank for the same keywords and when somebody reports your website to Google one of your sites or all will be removed from Google search.
Your sites will be penalized, the search engines don't like duplicate content - why don't you just have it all on the same domain?
Read this about original content ranking higher than copied content. Basically, the website that you published the original content first, will get the highest ranking in Google,
Search engines don't want to display the same website multiple times within their results as this leads to a poor user experience. What will happen with your 100 sites, is that Google will probably index one and then disregard the rest.