Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Accrual of income - the income was not booked as per Accounting Standard-9(AS-9) issued by the ICAI - since the tax rates applicable to the company both in assessment year were the same, the adjustment made by the Department was revenue neutral - No addition - AT
Accrual of income - the income was not booked as per Accounting Standard-9(AS-9) issued by the ICAI - since the tax rates applicable to the company both in assessment year were the same, the adjustment made by the Department was revenue neutral - No addition - AT
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