Disclosure
At this stage, we deem it necessary to expound on the meaning of ‘disclosure’. As per P. Ramanatha Aiyar, ‘to disclose’ is to expose to view or knowledge, anything which before was secret, hidden or concealed. The word ‘disclosure’ means to reveal, unravel or bring to notice [CIT v. Bimal Kumar Damani, (2003) 261 ITR […]
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