Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment - unexplained cash deposits - claimed that deposit made after closure of business, from the sale of small grocery shop and also from sundry debtors, besides capital from the closed business - the issues, as to whether the income is exempt from tax and as to whether he had earned it in one assessment year, have to be gone into - remanded for this purpose only
Reopening of assessment - unexplained cash deposits - claimed that deposit made after closure of business, from the sale of small grocery shop and also from sundry debtors, besides capital from the closed business - the issues, as to whether the income is exempt from tax and as to whether he had earned it in one assessment year, have to be gone into - remanded for this purpose only
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