Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Denial of exemption under section 11 - whether the trust has violated the provisions of section 13(1)(c) by incurring development expenses on the land belonging to the trustees - land was transferred to the assessee-trust which was orally gifted earlier - Held No - AT
Denial of exemption under section 11 - whether the trust has violated the provisions of section 13(1)(c) by incurring development expenses on the land belonging to the trustees - land was transferred to the assessee-trust which was orally gifted earlier - Held No - AT
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