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2007 (6) TMI 297 - AT - Income TaxExtract: ........ Acceptance of this argument would make the provisions relating to collection of taxes by way of TDS redundant. In view of above discussion, we hold that the authorities below were justified in confirming the penalties under section 271C of the Act for both the years. 22. In the result, the appeals by the assessee for both the years are dismissed.
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