Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Addition u/s. 68 - interest in bank statement and pass book - absence of the books of accounts maintained - AO in this case has not observed or place on record as regards whether the assessee was mandatorily required to maintain books of accounts or not. - Additions deleted.
Addition u/s. 68 - interest in bank statement and pass book - absence of the books of accounts maintained - AO in this case has not observed or place on record as regards whether the assessee was mandatorily required to maintain books of accounts or not. - Additions deleted.
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