Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty under section 271AA - failure to furnish the information or documents u/s 92D - assessee made the sufficient compliance for maintaining the record as required u/s 92D r.w. Rule 10D - there was no recommendation by the TPO for initiating any penalty proceeding u/s 271AA - No penalty - AT
Penalty under section 271AA - failure to furnish the information or documents u/s 92D - assessee made the sufficient compliance for maintaining the record as required u/s 92D r.w. Rule 10D - there was no recommendation by the TPO for initiating any penalty proceeding u/s 271AA - No penalty - AT
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