Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Imposition of penalty - the issue being contentious and arguable and the demand having been raised by invoking the period of limitation, we deem it fit to set aside the penalties imposed upon the appellant - AT
Imposition of penalty - the issue being contentious and arguable and the demand having been raised by invoking the period of limitation, we deem it fit to set aside the penalties imposed upon the appellant - AT
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