Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Revision u/s 263 - non consideration of provision of law relating to substitution of sales consideration with stamp value u/s 50C for capital gain computation is sufficient to invoke jurisdiction u/s 263 by CIT(A) even if the matter was examined by the AO
Revision u/s 263 - non consideration of provision of law relating to substitution of sales consideration with stamp value u/s 50C for capital gain computation is sufficient to invoke jurisdiction u/s 263 by CIT(A) even if the matter was examined by the AO
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