Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rule of consistency - the past year or years, the orders made no doubt provide a guide as to the nature of business and the manner in which the AO adopted the method of assessing income but does not preclude in any manner the conducting of independent scrutiny of the material presented before the assessee in later years to determine the amounts legally chargeable as tax
Rule of consistency - the past year or years, the orders made no doubt provide a guide as to the nature of business and the manner in which the AO adopted the method of assessing income but does not preclude in any manner the conducting of independent scrutiny of the material presented before the assessee in later years to determine the amounts legally chargeable as tax
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