Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
When the very basis of levy is subject matter of appeal, the CIT could not have invoke the jurisdiction u/s 263 in opining that higher amount should have been considered for levy of interest - AT
When the very basis of levy is subject matter of appeal, the CIT could not have invoke the jurisdiction u/s 263 in opining that higher amount should have been considered for levy of interest - AT
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