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PRITHIPAL SINGH (DECD.) versus COMMISSIONER OF WEALTH TAX


Waiver or reduction of penalties Failure to provide a timely return, the return to Germany has been filed voluntarily and in good faith, before the issuance of notice under Section 14 (2). Reports are a matter of just Rs 7000 in total tax in which the penalty should be 50% of the imposed on the Indian Wealth Tax Act 1957, Sections 14 (2), 18 (1) (a) and 18b.

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