Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Disallowance of exemption u/s. 10B - once the assessee is having the certificate issued by the competent authority, in that case, non-production of the approval letter by the Board cannot be a ground to deny the benefit under Section 10B.
Disallowance of exemption u/s. 10B - once the assessee is having the certificate issued by the competent authority, in that case, non-production of the approval letter by the Board cannot be a ground to deny the benefit under Section 10B.
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