Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The estimation of income made by the AO without disclosing the materials relied on and also denying them an opportunity was not only in violation of the statutory provisions, but also in violation of the principles of natural justice - HC
The estimation of income made by the AO without disclosing the materials relied on and also denying them an opportunity was not only in violation of the statutory provisions, but also in violation of the principles of natural justice - HC
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