Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s 147 - AO was not justified to reopen the assessment only on the basis of information received from Investigation Wing, that too beyond period of limitation of four years.
Reopening of assessment u/s 147 - AO was not justified to reopen the assessment only on the basis of information received from Investigation Wing, that too beyond period of limitation of four years.
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