Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty on the directors when there is no charge in the show cause notice or imposing the penalty - By merely providing the notice that the contents be brought to the notice of the Directors who may submit their response would not be sufficient notice to them. In the notice no allegations were made against the Directors. - Penalty set aside - - HC
Levy of penalty on the directors when there is no charge in the show cause notice or imposing the penalty - By merely providing the notice that the contents be brought to the notice of the Directors who may submit their response would not be sufficient notice to them. In the notice no allegations were made against the Directors. - Penalty set aside - - HC
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