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    <title>1985 (3) TMI 34 - ALLAHABAD High Court</title>
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    <description>Section 15 of the Voluntary Disclosure of Income and Wealth Ordinance, 1975 allowed declaration of net wealth within the prescribed period and protected the declared wealth from being used for penalty or prosecution under the Wealth-tax Act. On the stated facts, the disclosure was accepted, immunity was granted to that extent, and timely payment of wealth-tax on the declared wealth was not disputed. The Tribunal&#039;s view that the assessee had complied with the statutory conditions was therefore upheld, and no referable question of law arose from its refusal to refer the proposed questions.</description>
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    <pubDate>Mon, 11 Mar 1985 00:00:00 +0530</pubDate>
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      <title>1985 (3) TMI 34 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=26992</link>
      <description>Section 15 of the Voluntary Disclosure of Income and Wealth Ordinance, 1975 allowed declaration of net wealth within the prescribed period and protected the declared wealth from being used for penalty or prosecution under the Wealth-tax Act. On the stated facts, the disclosure was accepted, immunity was granted to that extent, and timely payment of wealth-tax on the declared wealth was not disputed. The Tribunal&#039;s view that the assessee had complied with the statutory conditions was therefore upheld, and no referable question of law arose from its refusal to refer the proposed questions.</description>
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      <pubDate>Mon, 11 Mar 1985 00:00:00 +0530</pubDate>
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