Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Assessment u/s 153A - No challenge to search u/s 132(1) - When the search is not under challenge it is not open for the assessee to challenge the consequences of such search - hence initiation of proceedings u/s 153A is proper
Assessment u/s 153A - No challenge to search u/s 132(1) - When the search is not under challenge it is not open for the assessee to challenge the consequences of such search - hence initiation of proceedings u/s 153A is proper
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