Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Request for waiver of Cost Recovery Charges - If an opportunity of personal hearing had been granted to the appellant and the various circulars issued by the CBEC were placed for consideration, then a more informed decision could have been arrived at by the second respondent. Therefore, for such a reason alone, the order passed by the second respondent is interfered and the matter remanded back to the second respondent for taking a fresh decision, after affording an opportunity of personal hearing - HC
Request for waiver of Cost Recovery Charges - If an opportunity of personal hearing had been granted to the appellant and the various circulars issued by the CBEC were placed for consideration, then a more informed decision could have been arrived at by the second respondent. Therefore, for such a reason alone, the order passed by the second respondent is interfered and the matter remanded back to the second respondent for taking a fresh decision, after affording an opportunity of personal hearing - HC
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