Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of notice u/s 143(2) - Invalid return - period of limitation - once the defects are removed within the time permitted by the department, the same would relate back to the original date of filing of the return. In the result, impugned notice is set aside
Validity of notice u/s 143(2) - Invalid return - period of limitation - once the defects are removed within the time permitted by the department, the same would relate back to the original date of filing of the return. In the result, impugned notice is set aside
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