Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Only because some of the doctors have admitted of receiving the payments mentioned in the seized material or the fact that the hospital’s application before the Settlement Commission has been admitted, in no way proves that the assessee has actually received the amount mentioned in the seized document, unless there are other corroborative material to prove such fact. - Suspicion however strong cannot be a substitute for evidence - AT
Only because some of the doctors have admitted of receiving the payments mentioned in the seized material or the fact that the hospital’s application before the Settlement Commission has been admitted, in no way proves that the assessee has actually received the amount mentioned in the seized document, unless there are other corroborative material to prove such fact. - Suspicion however strong cannot be a substitute for evidence - AT
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