Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Claim of refund - both the authorities have not given any valid reason for retaining the said amount - The officers of the Department are duty bound to explain as to under which Head, the said amount has been allocated but no reason, whatsoever, has been given in both the orders as to the collection, appropriation, utilization of the amount collected from the appellant. - Refund allowed.
Claim of refund - both the authorities have not given any valid reason for retaining the said amount - The officers of the Department are duty bound to explain as to under which Head, the said amount has been allocated but no reason, whatsoever, has been given in both the orders as to the collection, appropriation, utilization of the amount collected from the appellant. - Refund allowed.
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