Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty - appellant realizing its liability, on being so pointed out by the Revenue, have deposited the admitted tax along with interest - appellant is entitled to benefit under Section 73(3) of the Finance Act, 1994 - penalty waived - AT
Levy of penalty - appellant realizing its liability, on being so pointed out by the Revenue, have deposited the admitted tax along with interest - appellant is entitled to benefit under Section 73(3) of the Finance Act, 1994 - penalty waived - AT
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