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1990 (1) TMI 112 - ITAT DELHIExtract: .......5A was on considering the fact that section 194C which was already on the statute book, sufficed in order to plug evasion. I am therefore, of the considered view that the fine imposed by the learned Commissioner cannot be upheld in the facts and circumstances of the present case. The same is accordingly deleted. 4. The appeal is accordingly allowed
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