Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deemed dividend u/s 2(22)(e) - circuitous transaction – Loan or advance - transaction essentially carried out is not falling u/s 2(22)(e) - two decisions of SC relied upon by the revenue distinguished - HC
Deemed dividend u/s 2(22)(e) - circuitous transaction – Loan or advance - transaction essentially carried out is not falling u/s 2(22)(e) - two decisions of SC relied upon by the revenue distinguished - HC
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