Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Reopening of assessment - notice has been issued beyond a period of four years - claim of deduction u/s 10B - the claim having been examined by the Assessing Officer during the assessment proceedings, it would not be open for reopening on such grounds.
Reopening of assessment - notice has been issued beyond a period of four years - claim of deduction u/s 10B - the claim having been examined by the Assessing Officer during the assessment proceedings, it would not be open for reopening on such grounds.
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