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1981 (10) TMI 51 - ITAT BOMBAY-AExtract: .......onsideration the payment of Rs. 87, 000 made by the assessee as advance-tax. The ITO is directed to recomputed the amount of penalty on the basis of 10 of 75 of the assessed tax in computation of which he will certainly take into consideration the amount of Rs. 87, 000 paid by the assessee. 6. In the result, the assessee s appeal is partly allowed.
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