Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Assessment u/s 153A/153C - recording of satisfaction as the AO of the searched person is mandatory to initiate the proceedings even if AO for both the same and satisfaction recorded as AO of other person i.e. assessee - jurisdiction for issuance of notice u/s 153C cannot be sustained
Assessment u/s 153A/153C - recording of satisfaction as the AO of the searched person is mandatory to initiate the proceedings even if AO for both the same and satisfaction recorded as AO of other person i.e. assessee - jurisdiction for issuance of notice u/s 153C cannot be sustained
Note: It is a system-generated summary and is for quick reference only.