Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along with issuance of notices u/s 156 and 274 r.w.s 271(1)(c) - Final Assessment order passed in remand proceedings without passing a draft Assessment order is in violation of Section 144C and is therefore null and void.
Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along with issuance of notices u/s 156 and 274 r.w.s 271(1)(c) - Final Assessment order passed in remand proceedings without passing a draft Assessment order is in violation of Section 144C and is therefore null and void.
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