Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
MAT - Addition to book profit of tax on non-monetary perquisites - without there being any corresponding amendment in the definition of Income Tax as provided in Explanation-2 to Section 115JB, Fringe Benefit Tax (FBT) was not required to be added back while arriving at Book Profits u/s. 115JB
MAT - Addition to book profit of tax on non-monetary perquisites - without there being any corresponding amendment in the definition of Income Tax as provided in Explanation-2 to Section 115JB, Fringe Benefit Tax (FBT) was not required to be added back while arriving at Book Profits u/s. 115JB
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