Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Computation of long term capital gains - value determined by the DVO - application of Sec. 50C - distress sale - merely because the assessee concerned was not able to pay dues to the bank where the property was kept as collateral security it cannot be considered as distress sale - AT
Computation of long term capital gains - value determined by the DVO - application of Sec. 50C - distress sale - merely because the assessee concerned was not able to pay dues to the bank where the property was kept as collateral security it cannot be considered as distress sale - AT
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