Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Exemption u/s 54F - LTCG - transactions was done as a Karta of the HUF OR in his individual capacity - Revenue should equally allow the relief from such taxation where the assessee fulfills all required conditions except that the name in the purchase agreement is that of individual and not assessee HUF - AT
Exemption u/s 54F - LTCG - transactions was done as a Karta of the HUF OR in his individual capacity - Revenue should equally allow the relief from such taxation where the assessee fulfills all required conditions except that the name in the purchase agreement is that of individual and not assessee HUF - AT
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