Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty u/s.271(1)(c) - bogus purchases - AO has not brought out any cogent specific reason for imposing penalty - Penalty cannot be levied on assumption, there has to be something more which can justify such levy of penalty
Levy of penalty u/s.271(1)(c) - bogus purchases - AO has not brought out any cogent specific reason for imposing penalty - Penalty cannot be levied on assumption, there has to be something more which can justify such levy of penalty
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