Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 - determination of assessee share as per will of father - the assessee had filed the copy of the last will and testament of his father, sale deed of the Bangalore property and the legal opinion and after perusal of the same, the AO has taken a stand and passed the order - it is not the case of the CIT that there was a lack of inquiry or inadequate inquiry - not a case of revision
Revision u/s 263 - determination of assessee share as per will of father - the assessee had filed the copy of the last will and testament of his father, sale deed of the Bangalore property and the legal opinion and after perusal of the same, the AO has taken a stand and passed the order - it is not the case of the CIT that there was a lack of inquiry or inadequate inquiry - not a case of revision
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