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1978 (4) TMI 26 - MADHYA PRADESH HIGH COURTExtract: .......d that the Tribunal was justified in holding that in view of the Expln. to s. 271(l)(c), the charge of gross and wilful neglect on the part of the assessee was proved, but it was clearly wrong in holding that the penalty was leviable at 20 of the tax sought to be avoided. The Commissioner shall have the costs of this reference. Hearing fee Rs. 100.
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