Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation - deduction of notional profit where value of bought out items is included - Since there is no justification to include the make of bought out item, there can be no objection to the notional profit being deducted from the assessable value. - AT
Valuation - deduction of notional profit where value of bought out items is included - Since there is no justification to include the make of bought out item, there can be no objection to the notional profit being deducted from the assessable value. - AT
Note: It is a system-generated summary and is for quick reference only.