Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rectification u/s 254 - mistake apparent from record - non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake apparent from record which can be rectified u/s 254(2) - order recall for adjudication of this ground
Rectification u/s 254 - mistake apparent from record - non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake apparent from record which can be rectified u/s 254(2) - order recall for adjudication of this ground
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