Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Exemption u/s 54B denied - capital gain from sale of agriculture land - investment in the new land made in the name of wife of the assessee - the new asset has to be in the name of the assessee himself. - HC
Exemption u/s 54B denied - capital gain from sale of agriculture land - investment in the new land made in the name of wife of the assessee - the new asset has to be in the name of the assessee himself. - HC
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