Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s 147 r.w 148 – till the time available to the assessee for filing return u/s 139(4) has not expired, it cannot be said that any income has escaped assessment - AT
Reopening of assessment u/s 147 r.w 148 – till the time available to the assessee for filing return u/s 139(4) has not expired, it cannot be said that any income has escaped assessment - AT
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