Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Waiver of pre-deposit - Tribunal ought to have dealt with the specific contention of the petitioner with regard to the non establishment of the fact of wilful misrepresentation/suppression, while dealing with the contentions of the petitioner on limitation - But since the amount is only around 33% of the total demand, no relief - HC
Waiver of pre-deposit - Tribunal ought to have dealt with the specific contention of the petitioner with regard to the non establishment of the fact of wilful misrepresentation/suppression, while dealing with the contentions of the petitioner on limitation - But since the amount is only around 33% of the total demand, no relief - HC
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