Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of Direction of the Tribunal to issue fresh SCN - demand beyond the scope of original SCN - the appeal was filed by the assessee and not the Revenue. The Revenue did not prefer any cross appeal/objection. Therefore, the assessee cannot be worse off in its own appeal before the Tribunal. - the Department can never proceed beyond such allegation and if done so, it would be wholly without jurisdiction. - HC
Validity of Direction of the Tribunal to issue fresh SCN - demand beyond the scope of original SCN - the appeal was filed by the assessee and not the Revenue. The Revenue did not prefer any cross appeal/objection. Therefore, the assessee cannot be worse off in its own appeal before the Tribunal. - the Department can never proceed beyond such allegation and if done so, it would be wholly without jurisdiction. - HC
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