Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Jurisdiction of Tribunal - Reduction of penalty - Penalty u/s 11AC - In a case where penalty is leviable under section 11AC on fulfilment of the conditions as enumerated in Section 11AC, the penalty equal to the amount of duty determined is mandatory - HC
Jurisdiction of Tribunal - Reduction of penalty - Penalty u/s 11AC - In a case where penalty is leviable under section 11AC on fulfilment of the conditions as enumerated in Section 11AC, the penalty equal to the amount of duty determined is mandatory - HC
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