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    <title>1980 (7) TMI 62 - KARNATAKA High Court</title>
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    <description>The Court ruled in favor of the petitioner, setting aside the rejection of the voluntary disclosure under the Voluntary Disclosure of Income and Wealth Act, 1976. The Commissioner was directed to reconsider the application under Section 273A of the Income Tax Act for the relevant assessment years, emphasizing the need for the Commissioner to adhere to the legal provisions and precedents highlighted in the judgment.</description>
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      <description>The Court ruled in favor of the petitioner, setting aside the rejection of the voluntary disclosure under the Voluntary Disclosure of Income and Wealth Act, 1976. The Commissioner was directed to reconsider the application under Section 273A of the Income Tax Act for the relevant assessment years, emphasizing the need for the Commissioner to adhere to the legal provisions and precedents highlighted in the judgment.</description>
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