Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Long Term Capital Gain - penny stock - assessee produced all evidences to explain the source of the amounts received from the brokers and there is no evidence on record to disbelieve that the assessee sold shares through registered Stock Exchange and stock broker - AO was not justified in assessing the sale proceeds of shares as undisclosed income u/s 68 - LTCG allowable
Long Term Capital Gain - penny stock - assessee produced all evidences to explain the source of the amounts received from the brokers and there is no evidence on record to disbelieve that the assessee sold shares through registered Stock Exchange and stock broker - AO was not justified in assessing the sale proceeds of shares as undisclosed income u/s 68 - LTCG allowable
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