Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Whether development of immovable property is in the nature of trade - period of holding since 1965 - the transaction could not come within the ambit of adventure in the nature of trade - also the gain from sale of such property cannot be held as business income - HC
Whether development of immovable property is in the nature of trade - period of holding since 1965 - the transaction could not come within the ambit of adventure in the nature of trade - also the gain from sale of such property cannot be held as business income - HC
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