Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s 147 - Since the AO did not draw the correct inference or failed to draw inference, it does not mean that there was non-disclosure of all facts by the assessee - AT
Reopening of assessment u/s 147 - Since the AO did not draw the correct inference or failed to draw inference, it does not mean that there was non-disclosure of all facts by the assessee - AT
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