Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271D and 271E – Cash loan transactions treated as undisclosed income u/s 68 – waiver of penalty u/s 273B - explanation offered by the assessee was found satisfactory by the ITAT - No penalty - HC
Penalty u/s 271D and 271E – Cash loan transactions treated as undisclosed income u/s 68 – waiver of penalty u/s 273B - explanation offered by the assessee was found satisfactory by the ITAT - No penalty - HC
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