Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP was not impugned before the Tribunal rather what was impugned was the final assessment order passed u/s 144C(13) r.w.s. 143(3),Therefore, the Tribunal was required to consider on merits whether the said assessment order was justified or not - remanded to Tribunal
Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP was not impugned before the Tribunal rather what was impugned was the final assessment order passed u/s 144C(13) r.w.s. 143(3),Therefore, the Tribunal was required to consider on merits whether the said assessment order was justified or not - remanded to Tribunal
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