Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Best judgment assessment - rejection of books of accounts - There is no restricting words in Section 144 restricting the AO to only assess profitability after rejecting books of accounts to compute income of the assessee.
Best judgment assessment - rejection of books of accounts - There is no restricting words in Section 144 restricting the AO to only assess profitability after rejecting books of accounts to compute income of the assessee.
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