Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Jurisdiction u/s 153C - incriminating evidence found in search - bank certificate is not an incriminating document based on which the concluded assessment can be disturbed and in absence of any incriminating evidence leading to any unaccounted income unearthed during the course of search - no jurisdiction
Jurisdiction u/s 153C - incriminating evidence found in search - bank certificate is not an incriminating document based on which the concluded assessment can be disturbed and in absence of any incriminating evidence leading to any unaccounted income unearthed during the course of search - no jurisdiction
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