Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Maintainability of appeal - appeal was rejected as being time-barred - section 85(3A) of the Finance Act, 1994 - It is trite that when the statute prescribes a period of limitation alongwith the period for extending the period of limitation, provision of section 5 of the Indian Limitation Act, 1963 would not be applicable - HC
Maintainability of appeal - appeal was rejected as being time-barred - section 85(3A) of the Finance Act, 1994 - It is trite that when the statute prescribes a period of limitation alongwith the period for extending the period of limitation, provision of section 5 of the Indian Limitation Act, 1963 would not be applicable - HC
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