Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Effect of non-passing draft assessment order u/s 144C(1) - even if assessee had accepted addition to be made on account of TP adjustment, during assessment proceedings, would not bestow the jurisdiction upon the AO and final assessment order passed in the case cannot be upheld in law, in the absence of AO passing draft assessment order, which is envisaged as per section 144C(1)
Effect of non-passing draft assessment order u/s 144C(1) - even if assessee had accepted addition to be made on account of TP adjustment, during assessment proceedings, would not bestow the jurisdiction upon the AO and final assessment order passed in the case cannot be upheld in law, in the absence of AO passing draft assessment order, which is envisaged as per section 144C(1)
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