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1992 (10) TMI 61 - HC - Income TaxExtract: .......sessee to the Sales Tax Department cannot be allowed as a deduction in respect of penalty under section 16(1)j) of the Rajasthan Sales Tax Act while computing its total income for the relevant accounting year. Accordingly, the reference is answered in favour of the Revenue and against the assessee. The Revenue would be entitled to costs of Rs. 300.
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