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1990 (6) TMI 220 - HC - Income TaxExtract: .......his or the Sardars could not be said to be the function of the Contractor and as such the penalty under s. 221 read with s. 201(1A) of the IT Act does not and cannot arise at all. 6. Accordingly all these three questions are answered in the affirmative and in favour of the assessee. There will be no order as to costs. SUHAS CHANDRA SEN, J. I agree.
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