Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty under section 271(1)(c) - penalty immunity - if income has not been declared before the expiry of time under sub-section (1) of section 139, then immunity is not available. - AT
Penalty under section 271(1)(c) - penalty immunity - if income has not been declared before the expiry of time under sub-section (1) of section 139, then immunity is not available. - AT
Note: It is a system-generated summary and is for quick reference only.