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    <description>The court ruled that the assessee&#039;s additional income of Rs. 8,488 was covered by the Amnesty scheme, entitling them to immunity from interest and penalty on that specific amount. The judgment clarified the scope of disclosure under the scheme, emphasizing that benefits apply to undisclosed income only, not income routinely reported.</description>
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      <description>The court ruled that the assessee&#039;s additional income of Rs. 8,488 was covered by the Amnesty scheme, entitling them to immunity from interest and penalty on that specific amount. The judgment clarified the scope of disclosure under the scheme, emphasizing that benefits apply to undisclosed income only, not income routinely reported.</description>
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