Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
In the absence of a categorical finding by the Department that the surrendered amount was in the nature of income, the penalty u/s 271(1)(c) cannot be levied. - AT
In the absence of a categorical finding by the Department that the surrendered amount was in the nature of income, the penalty u/s 271(1)(c) cannot be levied. - AT
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