Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Exemption u/s 54F - LTCG - where assessee invested entire sale consideration in construction of a residential house within three years from date of transfer of land, deduction u/s.54F of the Act cannot be denied just because he did not deposit the said amount in capital gains account scheme.
Exemption u/s 54F - LTCG - where assessee invested entire sale consideration in construction of a residential house within three years from date of transfer of land, deduction u/s.54F of the Act cannot be denied just because he did not deposit the said amount in capital gains account scheme.
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