Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Appeal dismissed for non-prosecution by Tribunal - remedy against such order - if the substantial provision contained in the statute mandates the disposal of an appeal on merits, the Rules cannot empower a mere dismissal for non-prosecution - cases of this type do not fall either u/s 254(2) or under the proviso to Rule 24 - the Writ Petition is maintainable
Appeal dismissed for non-prosecution by Tribunal - remedy against such order - if the substantial provision contained in the statute mandates the disposal of an appeal on merits, the Rules cannot empower a mere dismissal for non-prosecution - cases of this type do not fall either u/s 254(2) or under the proviso to Rule 24 - the Writ Petition is maintainable
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