Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 by CIT - if the learned PCIT was of the view that the AO failed to make the necessary enquiries which should have been made during the assessment proceedings then it was a duty upon the learned PCIT to specify the relevant enquiries which should have been made but the order of the learned PCIT is silent about such enquiries which should have been made by the AO during the assessment proceedings. - Revision proceedings quashed - AT
Revision u/s 263 by CIT - if the learned PCIT was of the view that the AO failed to make the necessary enquiries which should have been made during the assessment proceedings then it was a duty upon the learned PCIT to specify the relevant enquiries which should have been made but the order of the learned PCIT is silent about such enquiries which should have been made by the AO during the assessment proceedings. - Revision proceedings quashed - AT
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