Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271AAA - defective notice - if there is no clarity in the stand of the Revenue for initiation of penalty u/s 271AAA, whether it is for failure of the assessee to explain the manner in which undisclosed income was derived or it is the failure to substantiate the manner of earning of income or for not recording of such income in the books of account - penalty not leviable
Penalty u/s 271AAA - defective notice - if there is no clarity in the stand of the Revenue for initiation of penalty u/s 271AAA, whether it is for failure of the assessee to explain the manner in which undisclosed income was derived or it is the failure to substantiate the manner of earning of income or for not recording of such income in the books of account - penalty not leviable
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