Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Extended period of limitation - suppression and mis-statements of facts - mere non-payment of duty cannot be equated with evasion and, even less so, with intent to evade. That has to be established by circumstances
Extended period of limitation - suppression and mis-statements of facts - mere non-payment of duty cannot be equated with evasion and, even less so, with intent to evade. That has to be established by circumstances
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