Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Condonation of delay of 27 months - factory premises was under attachment by the Excise department - Neither the AO has acted in a fair manner nor the assessee has prosecuted its income tax proceedings before the ld.Revenue authorities diligently - If something has been done illegally against it, then that illegality should not be regularized on account of technicalities - condoned the delay subject to cost of ₹ 50,000/-.
Condonation of delay of 27 months - factory premises was under attachment by the Excise department - Neither the AO has acted in a fair manner nor the assessee has prosecuted its income tax proceedings before the ld.Revenue authorities diligently - If something has been done illegally against it, then that illegality should not be regularized on account of technicalities - condoned the delay subject to cost of ₹ 50,000/-.
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