Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Can dealer be a sole-proprietor - Merely because the trade name been incorporated or inserted in the notice does not mean that the dealer was prevented from contesting the proceedings or the exercise carried out by the commissioner under sub-sections (5) or (6) of section 33 - Eventually, the dealer must be put to notice - Dealer can be sole-proprietor and vice-versa - HC
Can dealer be a sole-proprietor - Merely because the trade name been incorporated or inserted in the notice does not mean that the dealer was prevented from contesting the proceedings or the exercise carried out by the commissioner under sub-sections (5) or (6) of section 33 - Eventually, the dealer must be put to notice - Dealer can be sole-proprietor and vice-versa - HC
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