Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed deduction u/s 80P in earlier assessment years, AO could not have proceeded to withdrew the deduction u/s 80P in the order u/s 154 - rectification order set aside
Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed deduction u/s 80P in earlier assessment years, AO could not have proceeded to withdrew the deduction u/s 80P in the order u/s 154 - rectification order set aside
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