Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Sales promotion expenses - assessee has failed to furnish any bills or any details or break-up of the expenditure - As per 37(1), onus is upon the assessee to establish that the said expenditure has been incurred for carrying on its business. - AT
Sales promotion expenses - assessee has failed to furnish any bills or any details or break-up of the expenditure - As per 37(1), onus is upon the assessee to establish that the said expenditure has been incurred for carrying on its business. - AT
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