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Penalty Waived u/s 76 for Partner Who Met Obligations Before Show-Cause Notice Despite Unawareness of Law.

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....Penalty u/s 76 - Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though was ignorant of law, has fulfilled the obligation even before issuance of show-cause notice - penalty waived - AT....