Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
As the valuation of stock is not part of the claim of excise duty remaining unpaid, it was misapplication of facts and figures in the mind of the AO to have discovered double deduction for the purpose of disallowance u/s 43B. - AT
As the valuation of stock is not part of the claim of excise duty remaining unpaid, it was misapplication of facts and figures in the mind of the AO to have discovered double deduction for the purpose of disallowance u/s 43B. - AT
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