Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 272A(2)(c) – when the assessee did not remit the tax deducted at source, then it would not be in a position to file the annual return prescribed in sec. 206 of the Act - there was reasonable cause for the assessee for the failure to furnish the annual returns for all the years - AT
Penalty u/s 272A(2)(c) – when the assessee did not remit the tax deducted at source, then it would not be in a position to file the annual return prescribed in sec. 206 of the Act - there was reasonable cause for the assessee for the failure to furnish the annual returns for all the years - AT
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