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1981 (10) TMI 4 - MADRAS HIGH COURTExtract: .......s right in law in holding that the tax paid in pursuance of the provisional assessment made under section 141 should be deducted from the tax determined as chargeable for the purpose of levy of penalty under section 271(1)(a) ? Our answer to the two questions is in the negative and against the assessee. There will, however, be no order as to costs.
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