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2002 (4) TMI 228 - AT - Wealth-taxExtract: .......ut the claim of exemption under s. 2(e)(ii) of the Act. It was not a case of detection of concealment or detection of furnishing of wrong particulars of wealth. We are of the view that penalty under s. 18(1)(c) was not exigible in the case. In this view of the matter, we uphold the order of the learned CWT(A) and dismiss the Revenue rsquo s appeal.
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