Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation of goods - Suppression of value - until and unless the Revenue is able to prove that the value is suppressed due to the advances taken, the notional interest cannot be added. - AT
Valuation of goods - Suppression of value - until and unless the Revenue is able to prove that the value is suppressed due to the advances taken, the notional interest cannot be added. - AT
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