Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Notice & assessment u/s 153C - High Court would not like to carry out thread bare inquiry by going into the factual aspects of sufficiency of material in order to initiate proceedings u/s 153C or of co-relating the incriminating material found during search on the basis of which additions are made in the assessment orders - relegated the Petitioner to the appeal remedy - writ dismissed
Notice & assessment u/s 153C - High Court would not like to carry out thread bare inquiry by going into the factual aspects of sufficiency of material in order to initiate proceedings u/s 153C or of co-relating the incriminating material found during search on the basis of which additions are made in the assessment orders - relegated the Petitioner to the appeal remedy - writ dismissed
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