Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Best judgement assessment u/s 72 – No allegation held against the appellant that they have not filed the return and failed to assess the tax –Provision of Section 72(b) are thus not attracted – SCN is deficient and not maintainable - AT
Best judgement assessment u/s 72 – No allegation held against the appellant that they have not filed the return and failed to assess the tax –Provision of Section 72(b) are thus not attracted – SCN is deficient and not maintainable - AT
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