Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment - explanation 2 to section 153 - It is nowhere held by the Tribunal that the income of the assessee is relatable to any other assessment year. - explanation not application - assessment is barred by limitation - AT
Reopening of assessment - explanation 2 to section 153 - It is nowhere held by the Tribunal that the income of the assessee is relatable to any other assessment year. - explanation not application - assessment is barred by limitation - AT
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