Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271(1)(c) – LTCG claimed inspite of STCG – there can be two views on the issue and it cannot be said that assessee’s action in returning the income as long term capital gain was illegal - AT
Penalty u/s 271(1)(c) – LTCG claimed inspite of STCG – there can be two views on the issue and it cannot be said that assessee’s action in returning the income as long term capital gain was illegal - AT
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