Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Imposition of penalty u/r 15 of the CCR, 2004 read with Section 78 of the FA, 1994 - after being pointed out by the CERA Audit, the appellant went through its records and finally did not dispute and paid the entire amount of tax along with applicable interest before issuance of the Show Cause Notice - No penalty - AT
Imposition of penalty u/r 15 of the CCR, 2004 read with Section 78 of the FA, 1994 - after being pointed out by the CERA Audit, the appellant went through its records and finally did not dispute and paid the entire amount of tax along with applicable interest before issuance of the Show Cause Notice - No penalty - AT
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