Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - Effective date of proviso appended to Section 113 of the Income Tax Act vide Finance Act, 2002 - the amendment is prospective - SC
Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - Effective date of proviso appended to Section 113 of the Income Tax Act vide Finance Act, 2002 - the amendment is prospective - SC
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