Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Undisclosed investment - The assessee failed to maintain quantitative details of major building material used in the construction of the building - In view of the cost of construction disclosed by the assessee in the regular books of account vis-a-vis the cost of construction determined by the DVO, the variance was not within the range of 15% - The Tribunal was right in sustaining addition - HC
Undisclosed investment - The assessee failed to maintain quantitative details of major building material used in the construction of the building - In view of the cost of construction disclosed by the assessee in the regular books of account vis-a-vis the cost of construction determined by the DVO, the variance was not within the range of 15% - The Tribunal was right in sustaining addition - HC
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