Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Exemption u/s. 11 - filing of return of income belatedly - compliance of requirement of the Act will have to be at any time before the completion of assessment proceedings - the sections 11 & 12 nowhere prescribe filing of return by any due date for the assessment years under consideration so as to grant exemption u/s 11 - denial of exemption is not tenable
Exemption u/s. 11 - filing of return of income belatedly - compliance of requirement of the Act will have to be at any time before the completion of assessment proceedings - the sections 11 & 12 nowhere prescribe filing of return by any due date for the assessment years under consideration so as to grant exemption u/s 11 - denial of exemption is not tenable
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