Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Disallowance u/s 80IC - allegation that assessee has inflated the receipts in Baddi unit - In the absence of establishing such relationship between two units assessing officer has no justification to tinker with the computation of 80IC claim on assumptions and presumptions. - AT
Disallowance u/s 80IC - allegation that assessee has inflated the receipts in Baddi unit - In the absence of establishing such relationship between two units assessing officer has no justification to tinker with the computation of 80IC claim on assumptions and presumptions. - AT
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