Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271D - violation of provisions of section 269SS - AO has not at all recorded his satisfaction that the assessee has contravened the provisions of section 269SS warranting levy of penalty u/s 271D - penalty not sustainable
Penalty u/s 271D - violation of provisions of section 269SS - AO has not at all recorded his satisfaction that the assessee has contravened the provisions of section 269SS warranting levy of penalty u/s 271D - penalty not sustainable
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