Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rejection of condonation of delay – Delay of 2005 days – The fact that despite instructions of the Commissioner, the appeal was not filed came to the light of the department only when tax appeal of the same assessee for other year came up for hearing - delay condoned - HC
Rejection of condonation of delay – Delay of 2005 days – The fact that despite instructions of the Commissioner, the appeal was not filed came to the light of the department only when tax appeal of the same assessee for other year came up for hearing - delay condoned - HC
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