Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deduction of Interest u/s 36(1) - Capital OR revenue - Assessee has also not claimed before us or before the Authorities below that the land in question was put to use in the Assessment Years in question - The words in the Proviso to Section 36(1) "whether capitalised or not" will override the provisions contained in Section 145A/accounting practice followed in the Books - not allowable
Deduction of Interest u/s 36(1) - Capital OR revenue - Assessee has also not claimed before us or before the Authorities below that the land in question was put to use in the Assessment Years in question - The words in the Proviso to Section 36(1) "whether capitalised or not" will override the provisions contained in Section 145A/accounting practice followed in the Books - not allowable
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