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1999 (6) TMI 46 - ITAT ALLAHABAD-AExtract: .......ng, we are of the considered opinion that the failure of the assessee in this case to deduct tax at source from the payments made to M/s IRCON could not be said to be without any reasonable cause. Therefore, no penalty is exigible under s. 271C of the Act. The orders of the authorities below are set aside. 5. In the result, the appeals are allowed.
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