Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Section 142 of the Act of 1961 allows the assessing officer to make an enquiry before the assessment - AO cannot invoke the provisions of Section 142(1) after an order u/s 143(3)(ii) - HC
Section 142 of the Act of 1961 allows the assessing officer to make an enquiry before the assessment - AO cannot invoke the provisions of Section 142(1) after an order u/s 143(3)(ii) - HC
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