Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Benefit of provisions of Section 72A - whether waiver of interest by financial institutions would not be treated as income of the appellant-assessee under Section 41(1)? - Tribunal committed an error in treating the waiver of interest as not income of the assessee - SC
Benefit of provisions of Section 72A - whether waiver of interest by financial institutions would not be treated as income of the appellant-assessee under Section 41(1)? - Tribunal committed an error in treating the waiver of interest as not income of the assessee - SC
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