Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Waiver of penalty on revenue neutral aspect - assessee was to pay tax as a receiver of service and not as a provider - provisions of Section 80 of the Finance Act has been rightly invoked - AT
Waiver of penalty on revenue neutral aspect - assessee was to pay tax as a receiver of service and not as a provider - provisions of Section 80 of the Finance Act has been rightly invoked - AT
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