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1978 (12) TMI 59 - ITAT COCHINExtract: .......ew of the above finding we are of opinion that the assessee had complied with all the requirements of s.14(5A) of the Voluntary Disclosure Act. The assessee is therefore entitled to the immunity given under this Act. The penalty therefore has to be cancelled. In view of this we are not considering the other points raised. 14. The appeal is allowed.
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