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) - non-disclosure of interest income was not deliberate rather banker of the assessee reported it belatedly - when the income was duly offered in the next year even before the initiation of assessment proceedings - no penalty
Levy of penalty u/s 271(1)(c) - non-disclosure of interest income was not deliberate rather banker of the assessee reported it belatedly - when the income was duly offered in the next year even before the initiation of assessment proceedings - no penalty
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