Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Treatment of an amount as income even though the assessee has disclosed the value of goods as part of closing stock - held that:- Tribunal misconstrued the clauses in the agreement to hold that the value of the closing stock had to be treated as income of the assessee.- HC
Treatment of an amount as income even though the assessee has disclosed the value of goods as part of closing stock - held that:- Tribunal misconstrued the clauses in the agreement to hold that the value of the closing stock had to be treated as income of the assessee.- HC
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