Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s 147 - Income escaping assessment - the census figures for the year 2011 were made available only a few years later. The assessee could not have peeped into the future while submitting its return of income. - Proceedings quashed.
Reopening of assessment u/s 147 - Income escaping assessment - the census figures for the year 2011 were made available only a few years later. The assessee could not have peeped into the future while submitting its return of income. - Proceedings quashed.
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