Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty under section 271(1)(c) - assessee has failed to handle the donations received by them in appropriate manner - assessee offered the very same amount for taxation - CIT(A) is not correct in upholding the penalty - AT
Penalty under section 271(1)(c) - assessee has failed to handle the donations received by them in appropriate manner - assessee offered the very same amount for taxation - CIT(A) is not correct in upholding the penalty - AT
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