No prosecution under Black Money Act where foreign assets disclosed in revised/earlier ITR
December 14, 2023
Black Money, Income Tax
No prosecution under Black Money Act where details of foreign assets disclosed in revised return / return of earlier year. ABCAUS Case Law Citation:ABCAUS 3823 (2023) (12) AC Important Case Laws relied upon by parties:Sonali Auto Private Ltd. Vs. State of Bihar & Ors: 2017 SCC Online Pat …