Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
If the due tax has been deposited alongwith interest and there is no specific finding that there was any intention on the part of assessee to evade payment of tax, imposition of penalty is not justified - HC
If the due tax has been deposited alongwith interest and there is no specific finding that there was any intention on the part of assessee to evade payment of tax, imposition of penalty is not justified - HC
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