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1993 (3) TMI 164 - AT - Income TaxExtract: .......isallowance of claim of deduction of Rs. 26,926 being the amount of penalty for delay in payment of provident fund is without merit. This claim of deduction is not allowable. In this connection, reference may be made to Suneet a Laboratories Ltd. vs. CIT (1986) 53 CTR (MP) 445 (1986) 162 ITR 883 (MP). 16. In the result the appeal is partly allowed.
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