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1979 (8) TMI 103 - AT - Income TaxExtract: .......ment of advance-tax and that has been done in the present case. In the famous case of Hindustan Steel Ltd. vs. State of Orissa (1), the Supreme Court has held that a penalty should not be imposed merely for a technical or venial breach of law and merely because it is lawful to do so, we, therefore, find no force in this appeal and dismiss the same.
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