Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Addition u/s 68 - creditworthiness and genuineness of the transaction - The assessee company being a private limited company, the burden of proof is clearly on higher pedestal as compared to public limited companies which it has failed to discharge i - AT
Addition u/s 68 - creditworthiness and genuineness of the transaction - The assessee company being a private limited company, the burden of proof is clearly on higher pedestal as compared to public limited companies which it has failed to discharge i - AT
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