Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Benefit of DTVSV Act with respect to certain pending income tax litigations before various appellate levels - pendency of these two criminal proceedings - both the proceedings are cases where prosecution was instituted since in both cases an FIR had been duly lodged. Both cases charge petitioner as having conspired to commit offences under the PC Act, thus casting a shadow on the monies sought to be offered to tax. - The charge against petitioner would have to be read as composite whole as framed and cannot be segregated - HC
Benefit of DTVSV Act with respect to certain pending income tax litigations before various appellate levels - pendency of these two criminal proceedings - both the proceedings are cases where prosecution was instituted since in both cases an FIR had been duly lodged. Both cases charge petitioner as having conspired to commit offences under the PC Act, thus casting a shadow on the monies sought to be offered to tax. - The charge against petitioner would have to be read as composite whole as framed and cannot be segregated - HC
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