Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s.271B – The assessee could not explain any reasonable cause for not getting the accounts audited before the specified date and furnish the same by that date - penalty confirmed - AT
Penalty u/s.271B – The assessee could not explain any reasonable cause for not getting the accounts audited before the specified date and furnish the same by that date - penalty confirmed - AT
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