Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271B - failure to get accounts audited - for technical and venial breach on the part of Chartered Accountant of the assessee, the assessee cannot be penalized
Penalty u/s 271B - failure to get accounts audited - for technical and venial breach on the part of Chartered Accountant of the assessee, the assessee cannot be penalized
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