Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Additions on the basis of statement recorded u/s 131 - the assessee was not allowed to crossexamine the person, on the basis of whose statement the proceedings was initiated. - Additions were rightly deleted - HC
Additions on the basis of statement recorded u/s 131 - the assessee was not allowed to crossexamine the person, on the basis of whose statement the proceedings was initiated. - Additions were rightly deleted - HC
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