Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Additions based on declaration made during the course of search - Surrender for various group concerns and not specifically for the assessee - Additions cannot be sustained merely on the basis of statement given during the course of search without correlating the addition with the incriminating seized material. - AT
Additions based on declaration made during the course of search - Surrender for various group concerns and not specifically for the assessee - Additions cannot be sustained merely on the basis of statement given during the course of search without correlating the addition with the incriminating seized material. - AT
Note: It is a system-generated summary and is for quick reference only.