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2012 (12) TMI 1124 - ALLAHABAD HIGH COURTDeletion of Penalty u/s 8-D(6) of U. P. Trade Tax Act - for the month of November 2000 and March 2001, the TDS was not deducted by the petitioner - Held that:- From the record, it appears that the petitioner had deposited the TDS alongwith interest for the delay. Thus, there was no loss to the revenue. When the TDS was deposited alongwith interest and there was no loss to the revenue, then there was no justification for levy of the penalty - There was no malafide intention on the part of the assesee. There was no justification for levy of the penalty - deletion of penalty upheld - Appeal dismissed - decided against Revenue.
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