Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Setting off of loss of Sec.10B unit from the income under other heads - there is intrinsic material in Section 10B to indicate that such a prohibition was not within the contemplation of the Legislature. - AT
Setting off of loss of Sec.10B unit from the income under other heads - there is intrinsic material in Section 10B to indicate that such a prohibition was not within the contemplation of the Legislature. - AT
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