Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 - Exclusion of securitization income allowed by AO without revised return based on fact that it was spared over on succeeding years - both the pre-requisite requirements for invoking revisional powers under Section 263 were not satisfied namely, an error and a prejudice caused to the Revenue.
Revision u/s 263 - Exclusion of securitization income allowed by AO without revised return based on fact that it was spared over on succeeding years - both the pre-requisite requirements for invoking revisional powers under Section 263 were not satisfied namely, an error and a prejudice caused to the Revenue.
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