Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party guarantors, which do not form part of the proceedings before the NCLT under I & B Code, can always be sold by the bank and the attachment orders which are issued by the TRO after creation of mortgage cannot bind the bank
Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party guarantors, which do not form part of the proceedings before the NCLT under I & B Code, can always be sold by the bank and the attachment orders which are issued by the TRO after creation of mortgage cannot bind the bank
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