Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Initiation of the re-assessment proceedings by issuance of notice u/s 148, without recording a finding that the escapement of income is due to the failure of the assessee to disclose fully and truly all material facts, is void ab initio. - AT
Initiation of the re-assessment proceedings by issuance of notice u/s 148, without recording a finding that the escapement of income is due to the failure of the assessee to disclose fully and truly all material facts, is void ab initio. - AT
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