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1978 (8) TMI 27 - MADHYA PRADESH HIGH COURT
Extract:
.......he question referred to us is as follows The Tribunal was right in holding that the provisions of section 271(1)(c) were applicable but the Tribunal was not right in holding that clause (iii) of section 271(1) as amended by the Finance Act, 1968 had application for fixing the quantum of penalty. There will be no order as to costs of this reference.