Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Condonation of delay – appellant submitted that order was kept in an irrelevant file without any note as to the date of receipt of the order - delay condoned - AT
Condonation of delay – appellant submitted that order was kept in an irrelevant file without any note as to the date of receipt of the order - delay condoned - AT
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