Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Extended period of limitation - rent-a-cab service - bondafide belief - once penalty stands set aside by the appellate authority, the longer period cannot be said to be available to the Revenue for raising the demand. - AT
Extended period of limitation - rent-a-cab service - bondafide belief - once penalty stands set aside by the appellate authority, the longer period cannot be said to be available to the Revenue for raising the demand. - AT
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