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of <h1>Supreme Court Upholds Dismissal of Penalty Levy Referral</h1> The Supreme Court upheld the High Court's decision to dismiss the referral of penalty levy questions related to land sale consideration to the Tribunal. ... Reference, Penalty, Concealment Of Income The Supreme Court upheld the High Court's decision to not refer questions related to penalty levy on sale consideration of land to the Tribunal. The Court found no legal questions to be referred as the Tribunal's decision was based on factual findings. The civil appeal was dismissed with costs.
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