Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in development operation and maintenance of an infrastructure facility in the light of provisions of SPRH agreement. - Revenue was unable to point out any perversity in the findings of fact recorded by the CIT(A) as well as by the ITAT - substantial questions of law are answered in favour of the assessee - HC
Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in development operation and maintenance of an infrastructure facility in the light of provisions of SPRH agreement. - Revenue was unable to point out any perversity in the findings of fact recorded by the CIT(A) as well as by the ITAT - substantial questions of law are answered in favour of the assessee - HC
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