Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Extended period of limitation - the appellant could have been under a bona fide belief that neither service tax was required to be collected from the main contractor nor was it required to be deposited with the Government - Such being the position, the Commissioner fell in error in invoking the extended period of limitation.
Extended period of limitation - the appellant could have been under a bona fide belief that neither service tax was required to be collected from the main contractor nor was it required to be deposited with the Government - Such being the position, the Commissioner fell in error in invoking the extended period of limitation.
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