Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271(1)(c) - Application for reduction of penalty u/s 273A - long term capital gain was not declared in the regular return of income by these assessees and the same was declared along with petition filed by the assessee under section 273A of the I.T.Act. - Penalty deleted - AT
Penalty u/s 271(1)(c) - Application for reduction of penalty u/s 273A - long term capital gain was not declared in the regular return of income by these assessees and the same was declared along with petition filed by the assessee under section 273A of the I.T.Act. - Penalty deleted - AT
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