Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Disallowance of gifts given to Doctors - business expenditure - it was necessary on the part of the assessee to provide complete details containing names, addresses of the doctors who have accepted these gifts so that it could have facilitated the Revenue to recover the due taxes from them - AT
Disallowance of gifts given to Doctors - business expenditure - it was necessary on the part of the assessee to provide complete details containing names, addresses of the doctors who have accepted these gifts so that it could have facilitated the Revenue to recover the due taxes from them - AT
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