Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271 - claim of depreciation - business was closed - since the assessee has failed to make a satisfactory explanation for makings such patently false claim, the CIT(A) was not at all justified in deleting the penalty. - AT
Penalty u/s 271 - claim of depreciation - business was closed - since the assessee has failed to make a satisfactory explanation for makings such patently false claim, the CIT(A) was not at all justified in deleting the penalty. - AT
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