Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Levy of penalty - appellant realizing its liability, on being so pointed out by the Revenue, have deposited the admitted tax along with interest - appellant is entitled to benefit under Section 73(3) of the Finance Act, 1994 - penalty waived - AT
Levy of penalty - appellant realizing its liability, on being so pointed out by the Revenue, have deposited the admitted tax along with interest - appellant is entitled to benefit under Section 73(3) of the Finance Act, 1994 - penalty waived - AT
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