Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as capital expenditure for tax purposes - Provisions of section 194-I of the Act to deduct TDS on the lease premium paid by the assessee is not attracted - AT
TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as capital expenditure for tax purposes - Provisions of section 194-I of the Act to deduct TDS on the lease premium paid by the assessee is not attracted - AT
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