Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
No show cause notice was given to the assessee before making the order proposing conduct of special audit u/s 142(2A) - Accordingly, the assessment order passed in the facts of present case is beyond the period of limitation and hence, the same is invalid and bad in law. - AT
No show cause notice was given to the assessee before making the order proposing conduct of special audit u/s 142(2A) - Accordingly, the assessment order passed in the facts of present case is beyond the period of limitation and hence, the same is invalid and bad in law. - AT
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