Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271(1)(c) - disallowance made u/s 94(7) - transactions concluded prior to the date of receipt of assent of Hon’ble President of India - in view of bonafide belief, no penalty - AT
Penalty u/s 271(1)(c) - disallowance made u/s 94(7) - transactions concluded prior to the date of receipt of assent of Hon’ble President of India - in view of bonafide belief, no penalty - AT
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