Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deferred brokerage expenditure - Addition made as assessee has not debited such expenditure in its P & L Act. - the expenditure incurred on brokerage is to be allowed in full in the impugned assessment year, as deferral of the same over a number of years for income tax purposes is not sustainable - AT
Deferred brokerage expenditure - Addition made as assessee has not debited such expenditure in its P & L Act. - the expenditure incurred on brokerage is to be allowed in full in the impugned assessment year, as deferral of the same over a number of years for income tax purposes is not sustainable - AT
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