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2005 (8) TMI 658 - HC - Income TaxExtract: .......r Section 194-I of the Act on the amount paid by the assessee towards hiring charges on plant and machinery. Consequently, no case for payment of penalty could be made out against the assessee. For the reasons stated aforesaid, the questions of law are answered against the Department and in favour of the assessee. The appeal fails and is dismissed.
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