Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271(1)(c) - acceptance /rejection of explanation by Tribunal is a fact finding exercise hence no substantial question of law arises unless it is proved that finding of tribunal is perverse.
Penalty u/s 271(1)(c) - acceptance /rejection of explanation by Tribunal is a fact finding exercise hence no substantial question of law arises unless it is proved that finding of tribunal is perverse.
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