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1992 (9) TMI 4 - HC - Income TaxExtract: .......ant to the assessee a certificate of the voluntarily disclosed income and other enumerated particulars, if applied for. Rightly has the Tribunal held that the holding of the certificate was not a condition precedent to the grant of relief. Hence, both the questions are answered in the affirmative and in favour of the assessee. No order as to costs.
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