Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Assessbility of amount received for surrender of tenancy right – Once Section 45 cannot be applied, it is not open to the Department to impose tax on such capital receipt by the assessee under any other section..... - HC
Assessbility of amount received for surrender of tenancy right – Once Section 45 cannot be applied, it is not open to the Department to impose tax on such capital receipt by the assessee under any other section..... - HC
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