Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Claim of exemption u/s 54 - LTCG - As the assessee had appropriated the amount of the LTCG towards purchase of the new residential property before the date contemplated under Sec.139(4), benefit of exemption cannot be denied.
Claim of exemption u/s 54 - LTCG - As the assessee had appropriated the amount of the LTCG towards purchase of the new residential property before the date contemplated under Sec.139(4), benefit of exemption cannot be denied.
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