Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty u/s 272A(2)(k) - delay in remittance of the TDS Amount in the Govt. Account - whether the explanation tendered by the appellant in support of delay in submission of quarterly returns can be considered to be plausible? - Held Yes
Levy of penalty u/s 272A(2)(k) - delay in remittance of the TDS Amount in the Govt. Account - whether the explanation tendered by the appellant in support of delay in submission of quarterly returns can be considered to be plausible? - Held Yes
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