2000 (2) TMI 45

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..... >Income Tax
Penalty
Judge(s) : S. H. KAPADIA., A. P. SHAH JUDGMENT This appeal is directed against the decision of the Tribunal ordering deletion of the penalty of Rs. 4,13,000 imposed by the .....

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..... eposits and that it only applied to loans and, therefore, the Tribunal ordered deletion of penalty. We do not see any reason to interfere with the findings of fact recorded by the appellate authority .....

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