Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
LTCG – Assessee contended that since all the MOU were cancelled and the sale consideration kept in the Escrow account had been appropriated by DRDL, therefore no transfer can be said to have taken place - There was an extinguishment of assessee's rights over the shares - additions confirmed - AT
LTCG – Assessee contended that since all the MOU were cancelled and the sale consideration kept in the Escrow account had been appropriated by DRDL, therefore no transfer can be said to have taken place - There was an extinguishment of assessee's rights over the shares - additions confirmed - AT
Note: It is a system-generated summary and is for quick reference only.