Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Special audit u/s 142(2A) - The inability of the assessee to provide particulars with respect to various units (in regard to each of which it had claimed substantial deductions by way of expenses) as well as the adverse remarks made by the NPCC’s auditor do amount to voluminous evidence which also present complexity of the accounts that needed a close scrutiny.
Special audit u/s 142(2A) - The inability of the assessee to provide particulars with respect to various units (in regard to each of which it had claimed substantial deductions by way of expenses) as well as the adverse remarks made by the NPCC’s auditor do amount to voluminous evidence which also present complexity of the accounts that needed a close scrutiny.
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