Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271B - Failure to get the books of accounts audited u/s 44AB - assessee was himself ill due to which he could not maintain essential books, hence same constitutes a reasonable cause. Penalty deleted - AT
Penalty u/s 271B - Failure to get the books of accounts audited u/s 44AB - assessee was himself ill due to which he could not maintain essential books, hence same constitutes a reasonable cause. Penalty deleted - AT
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