Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Withdrawal of the LTCG in the return filed in response to the notice u/s 148 - Reopening of assessment - When there is no transfer and there is no capital gain arising to the assessee, the same cannot be brought to tax even if the assessee offered it for taxation in his return of income - withdrawal of income justified - AT
Withdrawal of the LTCG in the return filed in response to the notice u/s 148 - Reopening of assessment - When there is no transfer and there is no capital gain arising to the assessee, the same cannot be brought to tax even if the assessee offered it for taxation in his return of income - withdrawal of income justified - AT
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