COMMISSIONER OF WEALTH TAX versus BABU RAM GUPTA (LATE)
Delay in filing returns; Delay in penalty for delay in filing returns is a Wealth Tax Return, dated June 30, 1964, filed on November 23, 1972, at rates before and after section 18 (1). ) (a). Its amendment with the Indian Finance Act, 1969, the Indian wealth tax act, 1957, section 18 of 1969
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