Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CIT(A) set aside the re-assessment on ground which was not existed as the AO has considered that ground and given effect to - CIT(A) direct to reconsider the case afresh on merit.
CIT(A) set aside the re-assessment on ground which was not existed as the AO has considered that ground and given effect to - CIT(A) direct to reconsider the case afresh on merit.
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