Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Addition based on seized documents during the course of search - presumption is rebuttable but assessee has not produced any evidence to rebut that presumption - it is not the claim of the assessee that no such transaction has taken place. He merely pleaded that it is a dumb documents - Additions confirmed.
Addition based on seized documents during the course of search - presumption is rebuttable but assessee has not produced any evidence to rebut that presumption - it is not the claim of the assessee that no such transaction has taken place. He merely pleaded that it is a dumb documents - Additions confirmed.
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