Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Non issuance of Tax Deduction Certificate (TDC) u/s 197 - AO had rejected the application as the assessee had violated the provisions of TDS and proceedings under Sections 276B and 271C of the Act were pending, but none of these grounds validly form part of reasons for rejecting an application filed by an assessee under section 197(1) read with Rule 28AA of the Rules. - HC
Non issuance of Tax Deduction Certificate (TDC) u/s 197 - AO had rejected the application as the assessee had violated the provisions of TDS and proceedings under Sections 276B and 271C of the Act were pending, but none of these grounds validly form part of reasons for rejecting an application filed by an assessee under section 197(1) read with Rule 28AA of the Rules. - HC
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