Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Interest on delayed refund - the appellant is entitled to interest on refund from the date of filing the appeal (when such deposit under protest became pre-deposit under Section 35 F) till the date of grant of refund
Interest on delayed refund - the appellant is entitled to interest on refund from the date of filing the appeal (when such deposit under protest became pre-deposit under Section 35 F) till the date of grant of refund
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