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    <title>Penalty on Partnership Firm u/s 112(a) Deemed Unjustified for Individual Partner.</title>
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    <description>Penalty u/s 112 - since penalty has been imposed on partnership firm under Section 112 (a), separate penalty on its partner would not be justified - AT</description>
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      <description>Penalty u/s 112 - since penalty has been imposed on partnership firm under Section 112 (a), separate penalty on its partner would not be justified - AT</description>
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