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1978 (1) TMI 57 - MADRAS HIGH COURTExtract: .......therefore, hold that no appeal will lie against such imposition of penal interest alone under section 246(c) of the Income-tax Act. We, accordingly, answer the question referred to us in the negative and against the assessee and in favour of the revenue. The revenue will be entitled to its costs of this reference including counsel s fee of Rs. 500.
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