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    <title>1998 (11) TMI 118 - MADRAS High Court</title>
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    <description>The court upheld the Settlement Commission&#039;s decision to reject the petitioner&#039;s application for settlement due to inadequate disclosure of income. The petitioner&#039;s attempt to settle by paying tax on a portion of the undisclosed income was deemed insufficient. The court emphasized the necessity of full and true disclosure when approaching the Commission, affirming that dishonest conduct cannot be condoned in seeking benefits. The judgment underscores the significance of honesty and adherence to legal provisions in settlement proceedings before the Commission.</description>
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    <pubDate>Mon, 30 Nov 1998 00:00:00 +0530</pubDate>
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      <title>1998 (11) TMI 118 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16422</link>
      <description>The court upheld the Settlement Commission&#039;s decision to reject the petitioner&#039;s application for settlement due to inadequate disclosure of income. The petitioner&#039;s attempt to settle by paying tax on a portion of the undisclosed income was deemed insufficient. The court emphasized the necessity of full and true disclosure when approaching the Commission, affirming that dishonest conduct cannot be condoned in seeking benefits. The judgment underscores the significance of honesty and adherence to legal provisions in settlement proceedings before the Commission.</description>
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      <pubDate>Mon, 30 Nov 1998 00:00:00 +0530</pubDate>
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