Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of substantiating the manner in which the undisclosed income was derived - further as per Form 26AS tax due was also deposited on much prior to the filing of the return of income - penalty deleted
Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of substantiating the manner in which the undisclosed income was derived - further as per Form 26AS tax due was also deposited on much prior to the filing of the return of income - penalty deleted
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