Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Unexplained cash credit u/s 68 - assessee should not be punished for his inability to enforce the attendance of the creditors - there is failure on the part of the AO also in not enforcing the attendance of the creditors by issuing summons to them - AT
Unexplained cash credit u/s 68 - assessee should not be punished for his inability to enforce the attendance of the creditors - there is failure on the part of the AO also in not enforcing the attendance of the creditors by issuing summons to them - AT
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