Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Liability to pay capital gains - taxable in the assessment of income for the assessment year when the agreement was entered into and possession was given - actual receipt of consideration is not material - HC
Liability to pay capital gains - taxable in the assessment of income for the assessment year when the agreement was entered into and possession was given - actual receipt of consideration is not material - HC
Note: It is a system-generated summary and is for quick reference only.