Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CIT (A) has erred in not giving the due credit of MAT u/s 115JAA as MAT includes surcharge on MAT as well as education cess and the same was undisputedly paid by the assessee during the year under assessment - AT
CIT (A) has erred in not giving the due credit of MAT u/s 115JAA as MAT includes surcharge on MAT as well as education cess and the same was undisputedly paid by the assessee during the year under assessment - AT
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