Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271(1)(c) - survey u/s 133A was carried out much prior of date of filing of return u/s 139(1) - amount admitted in survey has offered in return - When the due date for filing return of income was not expired, then how the AO could infer that the assessee would not disclose the income in its return - penalty deleted
Penalty u/s 271(1)(c) - survey u/s 133A was carried out much prior of date of filing of return u/s 139(1) - amount admitted in survey has offered in return - When the due date for filing return of income was not expired, then how the AO could infer that the assessee would not disclose the income in its return - penalty deleted
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