I.TAS NOS. 1518/LB TO 1525/LB OF 1985-86 versus I.TAS NOS. 1518/LB TO 1525/LB OF 1985-86
Article 111 The concealment of penal income requires the conduct of penalties to be criminal in nature, which requires independent investigation, both of the disputes raised before the burden of assimilation with the penalty, and of the defense's assessment and penalty proceedings. The action cannot be seen where penalties have been decided on the basis of the department only and only on the settlement agreement between them and the proceedings on the matter have been decided in the default manner but fines other than the fact of the agreement. Without a clear attempt to justify, the tribunal would have waived the fine under the circumstances Called.
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