Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Computation of LTCG - provisions of section 2(47)(v) applicability - assessee’s property is converted as stock-in-trade - the Revenue cannot assess the same as capital gains and this is to be assessed as business income - AT
Computation of LTCG - provisions of section 2(47)(v) applicability - assessee’s property is converted as stock-in-trade - the Revenue cannot assess the same as capital gains and this is to be assessed as business income - AT
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