1989 (9) TMI 8

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..... s) : S. P. BHARUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J. -One question is raised in this reference at the instance of Revenue and it reads thus : .....

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..... purpose means tax as reduced by that deducted at source or paid in advance. Having regard to this Explanation, the question is answered thus. The quantum of penalty is liable to be computed with ref .....

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