Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271(1)(c) - excess claim of interest expenditure on loan for property - voluntarily admission of the mistake suo motto prior to being confronted by AO is sufficient to delete penalty even if failure to file revise return
Penalty u/s 271(1)(c) - excess claim of interest expenditure on loan for property - voluntarily admission of the mistake suo motto prior to being confronted by AO is sufficient to delete penalty even if failure to file revise return
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