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    <title>2008 (9) TMI 287 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision, ruling that legal representatives of the deceased assessee cannot be held liable for penalties under Sections 18(1)(a), 18(1)(c), and 15B of the Wealth Tax Act. The appeals filed by the Revenue were dismissed as no substantial question of law arose from the Tribunal&#039;s order.</description>
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      <description>The Court upheld the Tribunal&#039;s decision, ruling that legal representatives of the deceased assessee cannot be held liable for penalties under Sections 18(1)(a), 18(1)(c), and 15B of the Wealth Tax Act. The appeals filed by the Revenue were dismissed as no substantial question of law arose from the Tribunal&#039;s order.</description>
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