Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Power to file Revised returns of income pursuant to the scheme of arrangement and amalgamation approved by the NCLT - scheme approved u/s 391 of the Companies Act gives statutory force to enable the assessee to file the revised returns of income beyond limitation u/s 139(5), Circular No. 9 of 2015 issued u/s 119(2)(b) is not applicable and it is not necessary to file revised returns electronically
Power to file Revised returns of income pursuant to the scheme of arrangement and amalgamation approved by the NCLT - scheme approved u/s 391 of the Companies Act gives statutory force to enable the assessee to file the revised returns of income beyond limitation u/s 139(5), Circular No. 9 of 2015 issued u/s 119(2)(b) is not applicable and it is not necessary to file revised returns electronically
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