Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
An assessment cannot be reopened merely to verify the genuineness of the expenses as that would amount to an impermissible fishing or rowing enquiry without any tangible material to show escapement of income - HC
An assessment cannot be reopened merely to verify the genuineness of the expenses as that would amount to an impermissible fishing or rowing enquiry without any tangible material to show escapement of income - HC
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