Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revisional jurisdiction of CIT u/s 263 – assessment order becomes erroneous where it is found that proper and due inquiry has not been made by the AO and due tax has not been collected from the assessee - AT
Revisional jurisdiction of CIT u/s 263 – assessment order becomes erroneous where it is found that proper and due inquiry has not been made by the AO and due tax has not been collected from the assessee - AT
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