Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Assessment u/s 153A and u/s 68 - assessment for the assessment year 2011-12 was already completed when search action u/s 132 was carried out - no incriminating material found during the search in respect of the addition made by the AO - the addition is without jurisdiction
Assessment u/s 153A and u/s 68 - assessment for the assessment year 2011-12 was already completed when search action u/s 132 was carried out - no incriminating material found during the search in respect of the addition made by the AO - the addition is without jurisdiction
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