Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s.271(1)(c) - If the additional income offered by the assessee in the revised return u/s.153A, after the search had been accepted in its entirety without detailed discussion of the seized documents, no penalty - AT
Penalty u/s.271(1)(c) - If the additional income offered by the assessee in the revised return u/s.153A, after the search had been accepted in its entirety without detailed discussion of the seized documents, no penalty - AT
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