Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271(1)(c) - The fact that the assessee had filed revised returns and the same was accepted, by itself does not efface the fact of non-disclosure of the income - penalty confirmed - HC
Penalty u/s 271(1)(c) - The fact that the assessee had filed revised returns and the same was accepted, by itself does not efface the fact of non-disclosure of the income - penalty confirmed - HC
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