Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Effective date of registration u/s 12AA - the registration has been granted w.e.f. from the last day of the financial year 2002-03 whereas the scheme of the Act envisages that the registration should be granted from the first day of the financial year - CIT directed to make suitable amendments - AT
Effective date of registration u/s 12AA - the registration has been granted w.e.f. from the last day of the financial year 2002-03 whereas the scheme of the Act envisages that the registration should be granted from the first day of the financial year - CIT directed to make suitable amendments - AT
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