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2003 (8) TMI 174 - AT - Income TaxExtract: .......ter XVII-B. Tax was only paid after long period of three years from the end of financial year concerned to avoid penalty/prosecution and, therefore, no benefit can be given to assessee on that account for the reasons given by us. Accordingly, we uphold the order of CIT(A) on this account. 48. In the result, the appeal of assessee is partly allowed.
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