Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Adjustment arrived by TPO in respect of notional interest - buyback of shares - assessee had given justification of the buy-back price by pointing-up the NAV of the investee company on the date of buy-back, which was much lower than buyback price - CIT(A) has made no mistake in deleting the addition - AT
Adjustment arrived by TPO in respect of notional interest - buyback of shares - assessee had given justification of the buy-back price by pointing-up the NAV of the investee company on the date of buy-back, which was much lower than buyback price - CIT(A) has made no mistake in deleting the addition - AT
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