Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Method of computing profit rate - assessee's past history was available and there was no material difference in the facts pertaining to the relevant assessment year and the past history year - additions deleted - HC
Method of computing profit rate - assessee's past history was available and there was no material difference in the facts pertaining to the relevant assessment year and the past history year - additions deleted - HC
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