Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s. 271(1)(c) - exemption under sections 11 and 12 denied - CIT(A) deleted the penalty on the ground that assessee has succeeded before the Gujarat High Court in quantum additions. Same was the view expressed by the Tribunal and confirmed by HC - SLP dismissed.
Penalty u/s. 271(1)(c) - exemption under sections 11 and 12 denied - CIT(A) deleted the penalty on the ground that assessee has succeeded before the Gujarat High Court in quantum additions. Same was the view expressed by the Tribunal and confirmed by HC - SLP dismissed.
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