Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Capital gain - sale of proprietary concern - conditions of section 47(xiv) fulfilled - transaction has to be treated as a transfer within the meaning of section 47(xiv) and the surplus over the net worth is held to be exempt from income tax.... - AT
Capital gain - sale of proprietary concern - conditions of section 47(xiv) fulfilled - transaction has to be treated as a transfer within the meaning of section 47(xiv) and the surplus over the net worth is held to be exempt from income tax.... - AT
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