Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Disallowance of special discount - same is not claimed by filing revised return and claimed by way of a letter during the course of assessment proceedings - the action of the assessing officer in not allowing the claim of the assessee is not correct - AT
Disallowance of special discount - same is not claimed by filing revised return and claimed by way of a letter during the course of assessment proceedings - the action of the assessing officer in not allowing the claim of the assessee is not correct - AT
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