Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Taxability of amount on which TDS credit has been claimed - Merely because TDS has been deducted, advances cannot be treated as income - as the assessee has claimed TDS on the advance, hence the TDS amount is deemed to be the income received during the year.
Taxability of amount on which TDS credit has been claimed - Merely because TDS has been deducted, advances cannot be treated as income - as the assessee has claimed TDS on the advance, hence the TDS amount is deemed to be the income received during the year.
Note: It is a system-generated summary and is for quick reference only.
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