Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Disallowances of bad-debt - to avail the benefit of the bad debt written off the impugned amount should have been recognised as income/offered to tax previoulsy. However in the present case the assessee admittedly failed to produce any evidences to the effect that the impugned amount have already been recoginsed as income of the assessee - Additions confirmed.
Disallowances of bad-debt - to avail the benefit of the bad debt written off the impugned amount should have been recognised as income/offered to tax previoulsy. However in the present case the assessee admittedly failed to produce any evidences to the effect that the impugned amount have already been recoginsed as income of the assessee - Additions confirmed.
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