Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Assessee is able to prove that the foreign agents having no PE in India - but there is no finding with regard to the foreign agents being tax residents of USA or, as the case may be, UK - ITAT directed the AO to delete the additions subject to verification
Assessee is able to prove that the foreign agents having no PE in India - but there is no finding with regard to the foreign agents being tax residents of USA or, as the case may be, UK - ITAT directed the AO to delete the additions subject to verification
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