Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of personal penalty on the Manager Director of the company - there are no merits in submissions that penalty under Rule 26 could not have been imposed upon the appellant, however, the penalty equivalent to the duty evaded on by P.M.L industries on the appellant is too harsh and should be reduced. - AT
Levy of personal penalty on the Manager Director of the company - there are no merits in submissions that penalty under Rule 26 could not have been imposed upon the appellant, however, the penalty equivalent to the duty evaded on by P.M.L industries on the appellant is too harsh and should be reduced. - AT
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