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Imposition of penalty u/s 76(2)(b) of RVAT - The material columns remained unfilled and equally...

Imposition of penalty u/s 76(2)(b) of RVAT - The material columns remained unfilled and equally important fact that VAT-47 was not at all punched is sufficient to hold that the AO was well justified in coming to the conclusion of imposition of penalty - HC .....

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