Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The gain or profit arising to the assessee during the current year as a result of valuation of shares in respect of which the loss was determined in earlier years, is also to be treated as a speculation. .... - AT
The gain or profit arising to the assessee during the current year as a result of valuation of shares in respect of which the loss was determined in earlier years, is also to be treated as a speculation. .... - AT
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