Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of assessment u/s 153C - incriminating material related to assessee - at the first instance, while calling upon the assessee to show cause as to why non compete fee of ₹ 10 Crores should not be brought to tax, placed reliance on the seized material and AO has specifically recorded the materials which were seized during the search operations - assessment validly made
Validity of assessment u/s 153C - incriminating material related to assessee - at the first instance, while calling upon the assessee to show cause as to why non compete fee of ₹ 10 Crores should not be brought to tax, placed reliance on the seized material and AO has specifically recorded the materials which were seized during the search operations - assessment validly made
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