Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deletion of disallowance of trade discount - assessee Company had arranged to give 2.5% discount to the sister concern - Such facility was also made available to others - there appears no attempt of evading the tax - HC
Deletion of disallowance of trade discount - assessee Company had arranged to give 2.5% discount to the sister concern - Such facility was also made available to others - there appears no attempt of evading the tax - HC
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