Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271(1)(c) - whether the assessee’s application of the TNMM in the given circumstances, can be considered as done in good faith and with due diligence? - Held Yes - No penalty - AT
Penalty u/s 271(1)(c) - whether the assessee’s application of the TNMM in the given circumstances, can be considered as done in good faith and with due diligence? - Held Yes - No penalty - AT
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