Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty levied u/s 271(1)(c) - the disallowances of expenses have been made by the revenue merely on the reason that the assessee could not produce the relevant vouchers & bills owing to closure of the business in India - Penalty deleted.
Penalty levied u/s 271(1)(c) - the disallowances of expenses have been made by the revenue merely on the reason that the assessee could not produce the relevant vouchers & bills owing to closure of the business in India - Penalty deleted.
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