Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Dis-allowance u/s 40A(2) - assessee has not discharged its primary onus to prove that entire interest-bearing funds including partners’ capital account were entirely used for the purposes of the business. - AT
Dis-allowance u/s 40A(2) - assessee has not discharged its primary onus to prove that entire interest-bearing funds including partners’ capital account were entirely used for the purposes of the business. - AT
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