Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Assessment framed u/s 153C r.w. Sec.143 - in the absence of return, assessment is required to be framed u/s 144 of the Act only, which in the instant case has not been framed and therefore entailed quashing.
Assessment framed u/s 153C r.w. Sec.143 - in the absence of return, assessment is required to be framed u/s 144 of the Act only, which in the instant case has not been framed and therefore entailed quashing.
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