As the appellant has already paid the penalty as per Provisions of Section 73 (4A), therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - AT
As the appellant has already paid the penalty as per Provisions of Section 73 (4A), therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - AT
Note: It is a system-generated summary and is for quick reference only.