Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Condonation of filling appeal - Levy of late fee u/s.234E - there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A - Considering the reasons given by the Assessee for condonation of delay and keeping in mind that technicalities should not stand in the way of rendering substantive justice, we are of the view that the delay in filing the appeals deserves to be condoned. - AT
Condonation of filling appeal - Levy of late fee u/s.234E - there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A - Considering the reasons given by the Assessee for condonation of delay and keeping in mind that technicalities should not stand in the way of rendering substantive justice, we are of the view that the delay in filing the appeals deserves to be condoned. - AT
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