Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Claim for exemption u/s 10(37) denied - revenue contended that it was the voluntary sale and not the result of compulsory acquisition - SC overruled the judgement of HC - benefit of exemption allowed - reassessment u/s 147/148 quashed.
Claim for exemption u/s 10(37) denied - revenue contended that it was the voluntary sale and not the result of compulsory acquisition - SC overruled the judgement of HC - benefit of exemption allowed - reassessment u/s 147/148 quashed.
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