Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Correct head of Income - income towards Mall Operating Revenue - taxable under the head Income from House Property or Income from Business and Profession - principle of rule of consistency - AO directed to treat the impugned income earned by the assessee under “profit and gains from business or profession”. - AT
Correct head of Income - income towards Mall Operating Revenue - taxable under the head Income from House Property or Income from Business and Profession - principle of rule of consistency - AO directed to treat the impugned income earned by the assessee under “profit and gains from business or profession”. - AT
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