Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Rejection of books of accounts - Assessing Officer being the authority is bound to consider the explanation given by the assessee and thereafter, pass a reasoned order either accepting or rejecting the explanation. - HC
Rejection of books of accounts - Assessing Officer being the authority is bound to consider the explanation given by the assessee and thereafter, pass a reasoned order either accepting or rejecting the explanation. - HC
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