TMI BlogPenalty u/s 76 of FA - No doubt the appellant had some difficulties on the financial front but that...Penalty u/s 76 of FA - No doubt the appellant had some difficulties on the financial front but that cannot be the reason for non-payment of tax once they have collected from the customers - levy of penalty confirmed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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