Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Scope of the adjudication proceeding where the case has been remanded back by the tribunal - The fact of duplication of demand has been specifically examined in both the tribunal’s order and the finding of both the orders are very clear and precise leaving no scope for interpretation. - In case the commissioner was aggrieved by the observation of the second tribunal order dated 24.01.2019 the right course of action was to take the matter to the higher forum and not to ignore the same. - The impugned order passed directly in violation of two tribunal’s orders is bad in law and is therefore set aside. - AT
Scope of the adjudication proceeding where the case has been remanded back by the tribunal - The fact of duplication of demand has been specifically examined in both the tribunal’s order and the finding of both the orders are very clear and precise leaving no scope for interpretation. - In case the commissioner was aggrieved by the observation of the second tribunal order dated 24.01.2019 the right course of action was to take the matter to the higher forum and not to ignore the same. - The impugned order passed directly in violation of two tribunal’s orders is bad in law and is therefore set aside. - AT
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