LTCG Income Properly Recorded, Not "Undisclosed" Under Sec 271AAB; No Penalty Imposed After Search.

Penalty u/s 271AAB - document found during the search is not an incriminating material when the entry and the income were duly recorded in the books of account - income surrendered on account of LTCG in the statement recorded u/s 132(4) does not fall in the ambit of definition of undisclosed income as contemplated in Explanation to section 271AAB - No penalty .....

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