Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Addition u/s 40A(2)(b) - AO has failed to prove that the payment made to the directors was excessive having regard to the fair market value of the said goods or services as no comparable case was brought on record to substantiate the disallowance made by the AO - AT
Addition u/s 40A(2)(b) - AO has failed to prove that the payment made to the directors was excessive having regard to the fair market value of the said goods or services as no comparable case was brought on record to substantiate the disallowance made by the AO - AT
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