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1999 (10) TMI 100 - ITAT, JODHPURExtract: ......., we hold that the proviso to section 272A(2) is applicable to the facts of this case and hence hold that benefit under this proviso should be made available to the appellant. This being so, we direct that the amount of penalty should be restricted to the amount of tax deducted at source in this case. 6. In the result, the appeal is partly allowed.
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