Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of assessment - notice u/s 143(2) have not been issued to the assessee at the correct address within the period of limitation - not served upon the assessee within the period of limitation - entire assessment order is vitiated and is liable to be set aside and quashed
Validity of assessment - notice u/s 143(2) have not been issued to the assessee at the correct address within the period of limitation - not served upon the assessee within the period of limitation - entire assessment order is vitiated and is liable to be set aside and quashed
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