Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Imposition of penalty - Appellant submitted that he has resigned from the company and hence no penalty should be imposed on him - in the absence of any inculpatory statement of the appellant, penalty on the appellant is not imposable - AT
Imposition of penalty - Appellant submitted that he has resigned from the company and hence no penalty should be imposed on him - in the absence of any inculpatory statement of the appellant, penalty on the appellant is not imposable - AT
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