Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
When tax payable and when assessee deemed in default - the tendency of making high pitched assessments by the Assessing Officer is not unknown and it may result in serious prejudice to the assessee and miscarriage of justice & sometimes may even result into insolvency or closure of the business if such power was to be exercised only in a pro-revenue manner. - HC
When tax payable and when assessee deemed in default - the tendency of making high pitched assessments by the Assessing Officer is not unknown and it may result in serious prejudice to the assessee and miscarriage of justice & sometimes may even result into insolvency or closure of the business if such power was to be exercised only in a pro-revenue manner. - HC
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