Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Condonation of delay in filing return - reasonable cause of delay - genuine hardship - disagreement of the promoters and investors creating deadlock in the adoption of audited accounts of the petitioner - the expression ‘genuine hardship’ should receive liberal consideration, the instant case was a fit case for condonation of delay.
Condonation of delay in filing return - reasonable cause of delay - genuine hardship - disagreement of the promoters and investors creating deadlock in the adoption of audited accounts of the petitioner - the expression ‘genuine hardship’ should receive liberal consideration, the instant case was a fit case for condonation of delay.
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