Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty u/s 271(1)(c) - non-disclosure of working of capital gains - the assessee had rectified the mistake during the course of assessment proceedings - this mistake has occurred on the advice of chartered accountant, who has filed the return of income - CIT(A) rightly deleted the penalty - AT
Penalty u/s 271(1)(c) - non-disclosure of working of capital gains - the assessee had rectified the mistake during the course of assessment proceedings - this mistake has occurred on the advice of chartered accountant, who has filed the return of income - CIT(A) rightly deleted the penalty - AT
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