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2001 (4) TMI 171 - AT - Income TaxExtract: .......clarify that penalty under s. 271C is only one of the consequence of short-deduction or non-deduction of tax at source. We make it clear that this order is confined to legality of penalty under s. 271C and is without any prejudice to any other action initiated, or proposed to be initiated, by the AO. 8. In the result, Revenue s appeal is dismissed.
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