Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
In view of the specific exclusion of the period considered u/s. 234B(1), the balance of the period till the completion of assessment u/s. 147/153A as the case may be was only be considered for levy of interest u/s. 234B(3) on the enhanced amount of tax. - AT
In view of the specific exclusion of the period considered u/s. 234B(1), the balance of the period till the completion of assessment u/s. 147/153A as the case may be was only be considered for levy of interest u/s. 234B(3) on the enhanced amount of tax. - AT
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