Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Invocation of extended period of limitation - respondent-assessee suppressed the information in spite of knowledge that the amortised cost of moulds/dies did not form part of the value of the motor vehicle parts manufactured and supplied by them - AT
Invocation of extended period of limitation - respondent-assessee suppressed the information in spite of knowledge that the amortised cost of moulds/dies did not form part of the value of the motor vehicle parts manufactured and supplied by them - AT
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