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1985 (2) TMI 65 - AT - Wealth-taxExtract: .......tion 18(1)(c) itself. Even if the Explanation to the section is regarded as included in the provisions of the main section, as was sought to be argued for the revenue, the penalties cannot be upheld in the present case. The orders of the Commissioner (Appeals) do not, therefore, call for any interference. 31. The departmental appeals are dismissed.
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