COMMISSIONER OF WEALTH TAX versus SMT. SUDHA DEVI KHAITAN
The voluntary disclosure of wealth was filed before the enforcement of voluntary disclosure of the Income and Wealth Act, but subsequently the disclosure of more net wealth voluntarily under one rate shows that it is voluntary for all such land The series is voluntarily disclosed. Wealth Tax Act, 1957, Section 18 Voluntary Disclosure of Indian Income and Wealth Act 1976, Section 15
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