Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Addition on account for cash deposits in Bank account - deposits from a close friend of assessee's father who is no longer alive - only evidence which the assessee could rely upon was the Affidavit of the sole surviving child of deceased - The insistence of the tax authorities without upsetting the evidences available on record cannot be accepted. - AT
Addition on account for cash deposits in Bank account - deposits from a close friend of assessee's father who is no longer alive - only evidence which the assessee could rely upon was the Affidavit of the sole surviving child of deceased - The insistence of the tax authorities without upsetting the evidences available on record cannot be accepted. - AT
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