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1999 (8) TMI 107 - AT - Income TaxExtract: .......to Rs. 1,06,166. We would uphold the levy of penalty to the extent of Rs. 1,06,166. 21. Before parting, we may observe that various judicial authorities cited before us have been duly considered by us even if some of these authorities may not be specifically referred to in our order above. 22. In the result, the assessee s appeal is partly allowed.
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