Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty levied u/s 271D and 271E - whether the amount received by the assessee were advances and not loan or deposits? - allegation of the Revenue of manipulation are baseless and without any supporting evidence - AT
Penalty levied u/s 271D and 271E - whether the amount received by the assessee were advances and not loan or deposits? - allegation of the Revenue of manipulation are baseless and without any supporting evidence - AT
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