Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Disallowance u/s 43B - Sales Tax/Works Contracts tax which was outstanding on the date of filing of return - AO directed to disallow under Section 43B of the Act the quantum of the outstanding Sales Tax/Works Contract Tax liability to the extent the same is included in the statement showing details of deviations from the method of valuation prescribed under section 145A of the Act by the tax auditor as per Clause 12(b) of tax audit report in Form 3CD. - AT
Disallowance u/s 43B - Sales Tax/Works Contracts tax which was outstanding on the date of filing of return - AO directed to disallow under Section 43B of the Act the quantum of the outstanding Sales Tax/Works Contract Tax liability to the extent the same is included in the statement showing details of deviations from the method of valuation prescribed under section 145A of the Act by the tax auditor as per Clause 12(b) of tax audit report in Form 3CD. - AT
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