https://www.taxtmi.com/caselaws?id=259443 The High Court set aside the Tribunal's order, restoring the appellate authority's decision. The judgment highlighted the incorrect application of clauses (a) and (b) of Explanation 5A to section 271(1) and clarified the voluntary nature of disclosure in the context of search and seizure. en-us Wed, 07 Jan 2015 00:00:00 +0530 Mon, 11 May 2015 07:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259443 The High Court set aside the Tribunal's order, restoring the appellate authority's decision. The judgment highlighted the incorrect application of clauses (a) and (b) of Explanation 5A to section 271(1) and clarified the voluntary nature of disclosure in the context of search and seizure. Case-Laws Income Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259443