Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Granting depreciation although not claimed by the assessee - depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of the concept of block assets. - AT
Granting depreciation although not claimed by the assessee - depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of the concept of block assets. - AT
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