Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s. 271(1)(c) - false claim of business expenditure - it is not a case where the explanation given by assessee was bona fide and there was full disclosure of facts - levy of penalty confirmed - AT
Penalty u/s. 271(1)(c) - false claim of business expenditure - it is not a case where the explanation given by assessee was bona fide and there was full disclosure of facts - levy of penalty confirmed - AT
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