Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
LTCG - sale of apartment - rights were obtained by the assessee vide reservation of allotment letter - execution of agreement in assessee’s favor was nothing but mere improvements in the assessee’s existing rights in the property - gains were Long-Term Capital Gains in nature as counted from allotment date
LTCG - sale of apartment - rights were obtained by the assessee vide reservation of allotment letter - execution of agreement in assessee’s favor was nothing but mere improvements in the assessee’s existing rights in the property - gains were Long-Term Capital Gains in nature as counted from allotment date
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