Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Addition u/s 68 - justification for collection share premium - The onus on the assessee – it of course cannot be required to prove a negative, would depend on the facts and circumstances of the case - AT
Addition u/s 68 - justification for collection share premium - The onus on the assessee – it of course cannot be required to prove a negative, would depend on the facts and circumstances of the case - AT
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