Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Dividend declared but not claimed for more then 7 years - the petitioner is an 81 year old woman who was not aware even about the existence of the shares until recently on 2019 - the shares were acquired by her son who died on 1993 - transfer of such amount to Investor Education and Protection Fund (IEPF) - No deprivation of property is taking place, under the Impugned Provisions, and as such Article 300-A is not attracted in this case. - HC
Dividend declared but not claimed for more then 7 years - the petitioner is an 81 year old woman who was not aware even about the existence of the shares until recently on 2019 - the shares were acquired by her son who died on 1993 - transfer of such amount to Investor Education and Protection Fund (IEPF) - No deprivation of property is taking place, under the Impugned Provisions, and as such Article 300-A is not attracted in this case. - HC
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