Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rectification of mistake - AO has not disposed of the application filed u/s 154 by passing speaking order. - Thus, the rejection of succeeding application is not proper on the ground that these rectification applications were filed after four years from the end of the financial year in which the order was passed. - AT
Rectification of mistake - AO has not disposed of the application filed u/s 154 by passing speaking order. - Thus, the rejection of succeeding application is not proper on the ground that these rectification applications were filed after four years from the end of the financial year in which the order was passed. - AT
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