Penalty on Partner Not Required if Imposed on Firm: Appellate Tribunal Decision Upheld

The Appellate Tribunal CESTAT, Ahmedabad held that imposing a separate penalty on a partner is not necessary if a penalty has already been imposed on the partnership firm. The Revenue's appeal challenging the decision to set aside the penalty on the partner was dismissed.

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The Appellate Tribunal CESTAT, Ahmedabad ruled that separate penalty on a partner is not required if penalty is already imposed on the partnership firm. The Revenue's appeal against setting aside the penalty on the partner was rejected.

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