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Survey, Search & Seizure Income Tax Act, 1961

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Voluntary Discloser<br />

Voluntary Discloser made under<br />

scheme Prior to the date of <strong>Search</strong><br />

- Not Disqualified.<br />

Case: Rakesh Tapadia V. DCIT (2007) 293<br />

ITR 0420 ITAT (Coc.)<br />

82

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