Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund - provisional refund cannot be rejected merely on the ground that the return and the revised return contain the error - limiting the amount of refund, allegedly “in interest of revenue” would be arbitrary and not reasonable - HC
Refund - provisional refund cannot be rejected merely on the ground that the return and the revised return contain the error - limiting the amount of refund, allegedly “in interest of revenue” would be arbitrary and not reasonable - HC
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