Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rectification of order u/s 154 - AO disallowed to the assessee excess duty, penal interest - interest on excise duty to be allowed to payment basis only and not on accrual basis - Rectification to that extent is valid - AT
Rectification of order u/s 154 - AO disallowed to the assessee excess duty, penal interest - interest on excise duty to be allowed to payment basis only and not on accrual basis - Rectification to that extent is valid - AT
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