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1997 (9) TMI 17 - MADRAS HIGH COURTExtract: .......al fine would meet the ends of justice and a penalty of Rs. 500 would be sufficient. In the result, the above appeal is allowed and the first accused is found guilty under section 276C of the Income-tax Act and sentenced to pay a fine of Rs. 500. The charge under section 277(ii) is set aside as the said provision cannot be invoked against the firm.
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