Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Addition u/s.145A - though the assessee is following the exclusive method of accounting which is contrary to the provisions of section 145A but the effect of the same has been duly considered by the assessee in its memorandum profit and loss account which was offered to tax - no addition only on closing stock u/s 145A without giving effect to the purchases
Addition u/s.145A - though the assessee is following the exclusive method of accounting which is contrary to the provisions of section 145A but the effect of the same has been duly considered by the assessee in its memorandum profit and loss account which was offered to tax - no addition only on closing stock u/s 145A without giving effect to the purchases
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