Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation - assessee entitled for deduction of the value of the goods supplied during repair of the transformer - the impugned demand would not survive as the demand has been computed on the value of such goods on the ground that the value thereof was not excludible from the assessable value - AT
Valuation - assessee entitled for deduction of the value of the goods supplied during repair of the transformer - the impugned demand would not survive as the demand has been computed on the value of such goods on the ground that the value thereof was not excludible from the assessable value - AT
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