Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Effect of repealing section – Benefit of section 10B - once the section is omitted from the statute book, the result is it had never been passed and be considered as a law that never exists - HC
Effect of repealing section – Benefit of section 10B - once the section is omitted from the statute book, the result is it had never been passed and be considered as a law that never exists - HC
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