2008 (7) TMI 903

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....Tax Tribunal, Allahabad, in second appeal No. 280 of 1994 relevant to the assessment year 1992-93 whereby and whereunder it has confirmed the order of the first appellate authority deleting the penalty levied under section 13A(4) of the U.P. Trade Tax Act, 1948. Two authorities below including the Tribunal have recorded a finding of fact that the transaction in question was duly recorded in the....