Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Claim of refund of penalty deposited earlier - it is found that no further tax is found to be recoverable from the respondent assessee - appellant is entitled to the benefit both u/s 73(3) as well as also benefit u/s 73(4A) - refund allowed - AT
Claim of refund of penalty deposited earlier - it is found that no further tax is found to be recoverable from the respondent assessee - appellant is entitled to the benefit both u/s 73(3) as well as also benefit u/s 73(4A) - refund allowed - AT
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