Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Provision for warranty expenses - contingent liability - there has been no material placed before the AO to establish that the provision in the accounts for the warranty charges was based on any scientific basis or based on the past experience - Additions confirmed.
Provision for warranty expenses - contingent liability - there has been no material placed before the AO to establish that the provision in the accounts for the warranty charges was based on any scientific basis or based on the past experience - Additions confirmed.
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