Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deemed dividend u/s 2(22)(e) - unpaid price of purchase of assets of company - Assessee was having substantial interest as holding more than 10% of the share holding - rightly treated by the Tribunal as an advance to the Director falling within the mischief of Section 2(22)(e)
Deemed dividend u/s 2(22)(e) - unpaid price of purchase of assets of company - Assessee was having substantial interest as holding more than 10% of the share holding - rightly treated by the Tribunal as an advance to the Director falling within the mischief of Section 2(22)(e)
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