Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Block assessment - In the absence of existence of any cogent material which demonstrates the undisclosed income belonging to the person other than the searched person, the proceedings initiated u/s 158BD and consequent block assessment are invalid - AT
Block assessment - In the absence of existence of any cogent material which demonstrates the undisclosed income belonging to the person other than the searched person, the proceedings initiated u/s 158BD and consequent block assessment are invalid - AT
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