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1986 (9) TMI 20 - HC - Income TaxExtract: .......ion or non-deduction was a conscious act. Therefore, in a case under section 276B read with section 194A of the Act, mens rea was not required. The principles laid down by the Supreme Court in the above case fully apply to the present case. For all these reasons, I find no merit in these revision petitions and dismiss the same. Petitions dismissed.
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