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of Penalty levied u/s 105(a) of the Securities Transaction Tax (STT) (Finance (no.2) Act, 2004)- Though, as observed by the Supreme Court, the expression ‘penalty’ is a word of wide significance, but in substance penalty is in the nature of punishment. Therefore, before imposing penalty the Assessing Officer must come to the conclusion that there was deliberate defiance of the law or wilful contravention of the law by the assessee. - HC
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