Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Applicability of section 73 - share trading loss treated as non-speculative loss - it is not in dispute that the income from other sources which is much more than income from business. Hence the assessee's case squarely falls under the exception clause provided in Explanation to Section 73 of the Act. - AT
Applicability of section 73 - share trading loss treated as non-speculative loss - it is not in dispute that the income from other sources which is much more than income from business. Hence the assessee's case squarely falls under the exception clause provided in Explanation to Section 73 of the Act. - AT
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