Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Expenses as NPV of compensation paid to the Forest Department for utilization of forest land for non-forest purpose - Though NPV payment is a one-time payment, the same was not made to acquire any asset - allowed as revenue expenditure - AT
Expenses as NPV of compensation paid to the Forest Department for utilization of forest land for non-forest purpose - Though NPV payment is a one-time payment, the same was not made to acquire any asset - allowed as revenue expenditure - AT
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