Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty – Second notice issued u/s 158BFA(2) does not confer any power to Revenue to Denovo penalty proceedings against the assessee - The statutory time limit cannot be enlarged with the issuance of fresh notice - AT
Penalty – Second notice issued u/s 158BFA(2) does not confer any power to Revenue to Denovo penalty proceedings against the assessee - The statutory time limit cannot be enlarged with the issuance of fresh notice - AT
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