Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Denial of credit of TDS - corresponding income has not been offered to tax - TDS belongs of assessee or HUF - Revenue’s contention that the assessee instead of claiming the entire TDS amount ought to have sought a correction of vendor’s mistake would unnecessarily prolonged the entire process of seeking refund based on TDS credit.
Denial of credit of TDS - corresponding income has not been offered to tax - TDS belongs of assessee or HUF - Revenue’s contention that the assessee instead of claiming the entire TDS amount ought to have sought a correction of vendor’s mistake would unnecessarily prolonged the entire process of seeking refund based on TDS credit.
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