Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Set off of Depreciation allowances - even after eight subsequent assessment years - any unabsorbed depreciation available to an Assessee on 01.04.2002 will be dealt with in accordance with amended provision of Section 32(2) by the Finance Act, 2001 and not by the provisions of Section 32(2), as it stood before the said amendment - set off will be allowed
Set off of Depreciation allowances - even after eight subsequent assessment years - any unabsorbed depreciation available to an Assessee on 01.04.2002 will be dealt with in accordance with amended provision of Section 32(2) by the Finance Act, 2001 and not by the provisions of Section 32(2), as it stood before the said amendment - set off will be allowed
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