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COMMISSIONER OF INCOME-TAX versus BARODA TIN WORKS

Income Tax Credit Fiduciary Assessee, which was pleased to include cash credit for its revenue for the year 1971, estimated that the income of the income tax was less than 80%, indicating that the assessee had hidden the income tax. It is understood that the penalty cannot be imposed on Indian income tax. Acts, 1961, provisions 68, 69, 69A, 69B, 69C and 271 (1) (C) advocates from Hayatabad lawyer