Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Maintainability of appeal - statutory deposit - once an appeal was filed within the limitation period but the deposit of 12.5% of the disputed amount of tax is made beyond the limitation prescribed, the delay in compliance ought to be condoned thereby requiring the appeal to be decided on merits by the appellate authority
Maintainability of appeal - statutory deposit - once an appeal was filed within the limitation period but the deposit of 12.5% of the disputed amount of tax is made beyond the limitation prescribed, the delay in compliance ought to be condoned thereby requiring the appeal to be decided on merits by the appellate authority
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