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1993 (10) TMI 63 - HC - Income TaxExtract: ....... made under section 3 of the Voluntary Disclosure of Income and Wealth Ordinance, 1975. We are also of the view that the provisions of section 8(1) of the Ordinance of 1975 are not applicable in respect of the declaration which has been made under section 14. The reference is, accordingly, answered in favour of the Revenue and against the assessee.
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