Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Closure of proceedings on the ground that appellant has waived their right to a written show cause notice - appellant deposited the demand with interest and penalty under protest to buy peace - in view of the non acceptance of the allegation of the DGCEI by the appellant, as to non receipt of the inputs in question, we hold that the purported waiver is bad and illegal and is not enforceable against the appellant.
Closure of proceedings on the ground that appellant has waived their right to a written show cause notice - appellant deposited the demand with interest and penalty under protest to buy peace - in view of the non acceptance of the allegation of the DGCEI by the appellant, as to non receipt of the inputs in question, we hold that the purported waiver is bad and illegal and is not enforceable against the appellant.
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