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1995 (11) TMI 15 - ANDHRA PRADESH HIGH COURTExtract: .......payable by the unregistered firm shall be deducted, but not advance tax paid as registered firm for the purpose of quantifying the quantum of penalty under section 271(2) read with section 271(1)(i)(b) of the Income-tax Act ? We may mention here that the second question has been slightly recast by us. Accordingly, the I. T. C. is allowed. No costs.
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