Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Effect of amendment to section 272A(2) - Penalty for TDS return default - The Tribunal rightly observed that the quantum of penalty must be determined by reference to the law as it stood when the offence or default was committed - HC
Effect of amendment to section 272A(2) - Penalty for TDS return default - The Tribunal rightly observed that the quantum of penalty must be determined by reference to the law as it stood when the offence or default was committed - HC
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