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<h1>WTO penalty appeal dismissed due to genuine belief in non-taxable wealth.</h1> The appeal against the penalty imposed by the WTO for late filing of a return was dismissed. The Appellate Authority for Cases found that the assessee had ... - The departmental appeal was against the penalty imposed by the WTO under s. 18(1)(a) of the WT Act for late filing of return. The AAC deleted the penalty, stating the assessee had a bona fide belief of not having taxable wealth. The appeal was dismissed, upholding the AAC's decision.
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