Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
U/s 144C(5) AO has to pass the assessment order in conformity with the direction of the DRP – AO cannot take a contrary view and exclude the amount of 'interest reversed' for the purpose of computing deduction u/s 10A - AT
U/s 144C(5) AO has to pass the assessment order in conformity with the direction of the DRP – AO cannot take a contrary view and exclude the amount of 'interest reversed' for the purpose of computing deduction u/s 10A - AT
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