Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim - nature of amount deposited at the instance of department - period of limitation - Since the litigation was going on therefore the amount deposited by the appellant will be deemed to be under protest and no limitation as prescribed under Section 11B will be applicable. - AT
Refund claim - nature of amount deposited at the instance of department - period of limitation - Since the litigation was going on therefore the amount deposited by the appellant will be deemed to be under protest and no limitation as prescribed under Section 11B will be applicable. - AT
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