Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Extension of limitation - due date of passing order by Settlement Commission within eighteen months from the date of filing the applications - earlier application was rejected by Commission which was restored by High Court - time taken by the petitioners in pursuing the remedy before High court should be excluded
Extension of limitation - due date of passing order by Settlement Commission within eighteen months from the date of filing the applications - earlier application was rejected by Commission which was restored by High Court - time taken by the petitioners in pursuing the remedy before High court should be excluded
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