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    <title>2005 (9) TMI 74 - MADHYA PRADESH High Court</title>
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    <description>The court dismissed the petitioner&#039;s challenge to an order under the Voluntary Disclosure of Income Scheme, 1997, regarding the valuation of 110 gold ginnis acquired at marriage for the assessment year 1963-64. The court held that the receipt of the gold ginnis at the time of marriage was considered a gift and not income under the Scheme. Consequently, the petitioner was not entitled to consideration under the Scheme, and the petition was dismissed without costs.</description>
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      <title>2005 (9) TMI 74 - MADHYA PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=13746</link>
      <description>The court dismissed the petitioner&#039;s challenge to an order under the Voluntary Disclosure of Income Scheme, 1997, regarding the valuation of 110 gold ginnis acquired at marriage for the assessment year 1963-64. The court held that the receipt of the gold ginnis at the time of marriage was considered a gift and not income under the Scheme. Consequently, the petitioner was not entitled to consideration under the Scheme, and the petition was dismissed without costs.</description>
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      <pubDate>Tue, 27 Sep 2005 00:00:00 +0530</pubDate>
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