Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Extended period of limitation - related party transaction - in two audits conducted earlier audit party did not raise any objections with regard to valuation and clearances made to the sister concern - no evidence of suppression of facts with intent to evade payment of duty - extended period of limitation not applicable
Extended period of limitation - related party transaction - in two audits conducted earlier audit party did not raise any objections with regard to valuation and clearances made to the sister concern - no evidence of suppression of facts with intent to evade payment of duty - extended period of limitation not applicable
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