Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty - Since there had been regular amendments and changes in Rules during the period and since the appellant have paid the tax alongwith applicable interest, which is also almost equal to the amount of demand - Penalty waived.
Levy of penalty - Since there had been regular amendments and changes in Rules during the period and since the appellant have paid the tax alongwith applicable interest, which is also almost equal to the amount of demand - Penalty waived.
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