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COMMISSIONER OF INCOME-TAX versus GEORGE JACOB


Volunteer disclosures of correctional firm voluntarily disclose shareholders' earnings under Section 3 of the issuers' declaration under Section 14 of the Search and Seizure Voluntary Disclosure Act, voluntarily disclosed from the partners' total income Verification of Modifying Income is not Variable No voluntary disclosure by the partners entitled to benefit under Part 14 is valid only where the accounts are maintained and the source of income expressed in it is verified by the Indian Income Tax Act, 1961, Sections 154, 182 and 184 of the Income and Wealth Act 1976, Section Voluntary Disclosure of Z3, 8 and 14 \ r \ n \ r \ n

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