Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
If an assessee has furnished full and true particulars at the time of original assessment with reference to income alleged to have escaped assessment, AO cannot reopen the assessment even within a period of 4 years. - HC
If an assessee has furnished full and true particulars at the time of original assessment with reference to income alleged to have escaped assessment, AO cannot reopen the assessment even within a period of 4 years. - HC
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