Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Addition being alleged excess value of stock calculated in survey - addition was based on statement of Director which was later on retracted - assessee company with the help of complete working established that the statements at the time of survey with regard to processing cost was wrong - actual process cost as arrived in books of account is to be taken for valuation of stock
Addition being alleged excess value of stock calculated in survey - addition was based on statement of Director which was later on retracted - assessee company with the help of complete working established that the statements at the time of survey with regard to processing cost was wrong - actual process cost as arrived in books of account is to be taken for valuation of stock
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