Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Assessment of the interest received u/s 244A - when interest is actually granted along with the refund, the requirement of sections 4 and 5 of the Act are fully satisfied and the same can be taxed in the year of receipt - AT
Assessment of the interest received u/s 244A - when interest is actually granted along with the refund, the requirement of sections 4 and 5 of the Act are fully satisfied and the same can be taxed in the year of receipt - AT
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