Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Since Commissioner (Appeals) has not followed the law declared by the Larger Bench, exemplary cost of ₹ 2500/- imposed for burdening the appellant for unnecessary litigation costs, for burdening the Tribunal as also for showing scant respect for the law declared by the higher authorities - AT
Since Commissioner (Appeals) has not followed the law declared by the Larger Bench, exemplary cost of ₹ 2500/- imposed for burdening the appellant for unnecessary litigation costs, for burdening the Tribunal as also for showing scant respect for the law declared by the higher authorities - AT
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