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1991 (3) TMI 222 - ITAT MADRAS-CExtract: .......hment greater than that which was in force at the relevant time. Hence we are satisfied that on the facts of this case and in view of the legal position at the relevant time, the penalties imposed under section 271(1)(c) cannot be maintained. They are, therefore, cancelled. 11 to 13. These paras are not reproduced here as they involve minor issues.
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