Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Waiver of penalty u/s 273B – assessee cannot be said to be in default in deduction of TDS – thus, the provisions of Section 271 C which make liable for payment of penalty on the event of failure of any deduction of tax are not attracted - HC
Waiver of penalty u/s 273B – assessee cannot be said to be in default in deduction of TDS – thus, the provisions of Section 271 C which make liable for payment of penalty on the event of failure of any deduction of tax are not attracted - HC
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