Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of notice u/s 147 / 148 - belief were communicated to the assessee independent of the document sought to be disclosed - Thus, the non-disclosure of the 2G Spectrum Report does not affect the notice - HC
Validity of notice u/s 147 / 148 - belief were communicated to the assessee independent of the document sought to be disclosed - Thus, the non-disclosure of the 2G Spectrum Report does not affect the notice - HC
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