Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Recovery of erroneous refund - periodically audit took place and refunds were sanctioned to the appellant - it cannot be said that the appellant has suppressed material fact from the department - the extended period is not invokable in the facts and circumstances of the case. - AT
Recovery of erroneous refund - periodically audit took place and refunds were sanctioned to the appellant - it cannot be said that the appellant has suppressed material fact from the department - the extended period is not invokable in the facts and circumstances of the case. - AT
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