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    <title>2009 (11) TMI 504 - HIGH COURT OF DELHI</title>
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    <description>The judgment addresses penalties imposed under the Foreign Exchange Regulation Act on late individuals. The Appellate Tribunal directed the petitioner, wife of a deceased individual, to deposit a sum from the estate. The court set aside the order, requiring fresh adjudication on the waiver of pre-deposit application. The petitioner must provide details of the estate within four weeks. The court did not address challenges to the penalties imposed, deferring to the Appellate Tribunal. The judgment emphasizes clarifying inheritance status before imposing deposit requirements on legal representatives.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113507</link>
      <description>The judgment addresses penalties imposed under the Foreign Exchange Regulation Act on late individuals. The Appellate Tribunal directed the petitioner, wife of a deceased individual, to deposit a sum from the estate. The court set aside the order, requiring fresh adjudication on the waiver of pre-deposit application. The petitioner must provide details of the estate within four weeks. The court did not address challenges to the penalties imposed, deferring to the Appellate Tribunal. The judgment emphasizes clarifying inheritance status before imposing deposit requirements on legal representatives.</description>
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      <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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