Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
MAT computation - deduction of capital gains which are exempt u/s.54EC - the adjusted book profits would be further eligible to the benefits set out in the other provisions of the Act and the plain language of Section 115 JB thus admits of the grant of relief u/s 54 EC
MAT computation - deduction of capital gains which are exempt u/s.54EC - the adjusted book profits would be further eligible to the benefits set out in the other provisions of the Act and the plain language of Section 115 JB thus admits of the grant of relief u/s 54 EC
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