Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Jurisdiction to make the assessment - order of assessment has been made by ITO (Exemptions), Muzaffarpur, who has not been vested with the jurisdiction to deal with the Trust, which do not claim exemption from payment of taxes - the order is void ab initio and cannot be regarded as a mere irregularity. - HC
Jurisdiction to make the assessment - order of assessment has been made by ITO (Exemptions), Muzaffarpur, who has not been vested with the jurisdiction to deal with the Trust, which do not claim exemption from payment of taxes - the order is void ab initio and cannot be regarded as a mere irregularity. - HC
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