Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271AAB - undisclosed income - CIT(A) while adjudicating the appeal had failed to deal with the contention of the assessee that no penalty u/s 271AAB was leviable since there was no undisclosed income of the assessee as defined in the section - matter remanded with a direction to to pass a speaking order
Penalty u/s 271AAB - undisclosed income - CIT(A) while adjudicating the appeal had failed to deal with the contention of the assessee that no penalty u/s 271AAB was leviable since there was no undisclosed income of the assessee as defined in the section - matter remanded with a direction to to pass a speaking order
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