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1993 (5) TMI 53 - ITAT BOMBAY-DExtract: ....... the paperbook shall also be taken into consideration and verified, and (b) After such recomputation, penalties equal to 50 per cent of the recomputed amount of the loans or deposits taken or accepted in case of s. 271D and of the recomputed amount of the deposits repaid in case of s. 271E shall be levied and recovered. Appeals allowed accordingly.
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