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1990 (6) TMI 68 - ANDHRA PRADESH HIGH COURT
Extract:
....... sentence in accordance with the provisions of section 276DD of the Income-tax Act on the presumption that the fine amount should be equal to the amount of deposit and as I am not prepared to agree with that contention of learned counsel for the appellant, I hold that the appeals are liable to be dismissed. In the result, the appeals are dismissed.