Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271AAB - surrender being made allegedly voluntarily on the condition that no penal consequences would be visited upon the assessee - unilateral condition and belief of the assessee that no penalty would be levied has no legal sanction and has to be discarded.
Penalty u/s 271AAB - surrender being made allegedly voluntarily on the condition that no penal consequences would be visited upon the assessee - unilateral condition and belief of the assessee that no penalty would be levied has no legal sanction and has to be discarded.
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