Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Disallowance u/s 14A read with rule 8D - Assessing Officer erred in invoking sub Rule (2) to Rule 8D, without elucidating and explaining why the voluntary disallowance made by the assessee was unreasonable and unsatisfactory. - AT
Disallowance u/s 14A read with rule 8D - Assessing Officer erred in invoking sub Rule (2) to Rule 8D, without elucidating and explaining why the voluntary disallowance made by the assessee was unreasonable and unsatisfactory. - AT
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