Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Exemption u/s 11 & 12 denied - the insertion of the proviso to section 12A(2) of the Act has to be construed as retrospective in operation - the benefit of change in law by Finance Act 2014 should be available and for all the years, the benefit of exemption should be available on the date of registration as all the assessments were pending - AT
Exemption u/s 11 & 12 denied - the insertion of the proviso to section 12A(2) of the Act has to be construed as retrospective in operation - the benefit of change in law by Finance Act 2014 should be available and for all the years, the benefit of exemption should be available on the date of registration as all the assessments were pending - AT
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