Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Capital Gains - diversion of income by overriding title - the theory of real income cannot be applied to allow deduction to the assessee which is otherwise not permissible under the Income-tax Act.
Capital Gains - diversion of income by overriding title - the theory of real income cannot be applied to allow deduction to the assessee which is otherwise not permissible under the Income-tax Act.
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