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1991 (8) TMI 118 - AT - Income TaxExtract: .......ional High Court directly on the same point is binding. Respectfully following the said judgment of Hon ble Gujarat High Court, the relief granted by the CIT(A) by deleting the disallowance of Rs. 4,524 on account of P.F. penalty is set aside and the addition of this amount made by the ITO is restored. 8. In the result the appeal is partly allowed.
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