2001 (7) TMI 36

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..... , K. GNANAPRAKASAM. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.-Having heard counsel for the Revenue and perused the order of the Tribunal, we are not satisfied tha .....

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..... t statutory provisions require is a full and complete disclosure, and that the disclosure being voluntary. Having regard to all the circumstances of the case, the Tribunal has held that the disclosure .....

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