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1987 (10) TMI 79 - AT - Income TaxExtract: ....... of the ITO who shall work out the penalty to the extent of 10per cent of the tax remaining payable by the assessee and by doing so he shall exclude any other amount in respect of interest payable by the assessee. We, therefore, modify the order passed by the Commissioner(A). 6. In the result, the appeal is allowed in part for statistical purposes.
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