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1996 (5) TMI 102 - ITAT BANGALOREExtract: .......ary evidence produced by the assessee will go to show that the assessee has made the payment of commission actually. Hence, penalty under s. 271(1)(c) will not lie. We, therefore, hold that there is no justification for levy of penalty under s. 271(1)(c). We cancel the penalty levied. 9. In the result, the appeals filed by the assessee are allowed.
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