Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Computation of long term capital gains - HUF has ever shown the capital asset in question in its books or admitted impugned long term capital gains in its case. - assessee is not entitled to shift assessment of impugned capital gains in HUF’s hands - AT
Computation of long term capital gains - HUF has ever shown the capital asset in question in its books or admitted impugned long term capital gains in its case. - assessee is not entitled to shift assessment of impugned capital gains in HUF’s hands - AT
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