Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Power of Tribunal u/s 254 to dismiss the appeal in limine - non prosecution - the Tribunal erred in dismissing the appeal only on the ground of non prosecution without adverting to the merits of the matter - order are set aside and the appeals are restored to the file of the Tribunal for a decision on merits
Power of Tribunal u/s 254 to dismiss the appeal in limine - non prosecution - the Tribunal erred in dismissing the appeal only on the ground of non prosecution without adverting to the merits of the matter - order are set aside and the appeals are restored to the file of the Tribunal for a decision on merits
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