Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deemed dividend addition u/s 2(22)(e) - loan obtained by Assessee on interest - this amount is not a ‘benefit’ obtained by Assessee, but there is a ‘benefit’ to the company - No additions - AT
Deemed dividend addition u/s 2(22)(e) - loan obtained by Assessee on interest - this amount is not a ‘benefit’ obtained by Assessee, but there is a ‘benefit’ to the company - No additions - AT
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