Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271(1)(c) - 100% deduction u/s 80IC - mistake in counting the initial assessment year - realising mistake revise computation filed and paid tax before assessment - human error cannot partake the colour of intentional or willful claim - no penalty
Penalty u/s 271(1)(c) - 100% deduction u/s 80IC - mistake in counting the initial assessment year - realising mistake revise computation filed and paid tax before assessment - human error cannot partake the colour of intentional or willful claim - no penalty
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