Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of assessment - pending assessment on the date of the search - ITAT was in error in holding that the assessment for AY 2008-09 should be treated as ‘pending’ whereas in terms of the CBDT circular it should be treated as final in respect of which no scrutiny are to be started - HC
Validity of assessment - pending assessment on the date of the search - ITAT was in error in holding that the assessment for AY 2008-09 should be treated as ‘pending’ whereas in terms of the CBDT circular it should be treated as final in respect of which no scrutiny are to be started - HC
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