Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s. 271(1)(c) - wrong valuation of the property - assessee as well as the Revenue have been found to be at equal fault in evaluating the land in question - assessee cannot be penalized for such an act and conduct of valuation of the property - no penalty - AT
Penalty u/s. 271(1)(c) - wrong valuation of the property - assessee as well as the Revenue have been found to be at equal fault in evaluating the land in question - assessee cannot be penalized for such an act and conduct of valuation of the property - no penalty - AT
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