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1991 (9) TMI 37 - HC - Income TaxExtract: .......to our notice that a Full Bench of the Allahabad High Court has taken similar view in respect of the levy under section 14B of the Provident Funds Act the same is reported in Saraya Sugar Mills (P.) Ltd. v. CIT 1979 116 ITR 387. Consequently, the question referred is answered in the negative and against the assessee. Reference answered accordingly.
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