Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Revision u/s 263 - advance amount of sale of room nights - A capital receipt does not become the revenue receipt just because some expenditure is incurred on the same, and it is claimed by the assessee. - HC
Revision u/s 263 - advance amount of sale of room nights - A capital receipt does not become the revenue receipt just because some expenditure is incurred on the same, and it is claimed by the assessee. - HC
Note: It is a system-generated summary and is for quick reference only.