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1994 (2) TMI 124 - AT - Income TaxExtract: .......ween tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of which particulars have been concealed or inaccurate particulars have been furnished. 13. In view of the aforesaid, we cancel the penalty and allow the appeal. 14. In the result appeal is allowed.
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