Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 140A(3) - assessee cannot escape from the liability to pay penalty as the intention of the legislature regarding payment of tax is to pay as you earn - relief already granted by CIT(A) is sufficient - AT
Penalty u/s 140A(3) - assessee cannot escape from the liability to pay penalty as the intention of the legislature regarding payment of tax is to pay as you earn - relief already granted by CIT(A) is sufficient - AT
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