Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty - Having collected the tax, appellant should have paid the tax to the Government. Having failed to do so, in our opinion, they cannot escape penalty. - AT
Levy of penalty - Having collected the tax, appellant should have paid the tax to the Government. Having failed to do so, in our opinion, they cannot escape penalty. - AT
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