Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s 147 - Tribunal took note of the fact that the assessee has furnished all necessary details required for completing the assessment including the photostat copies of the Sale Deed. - Tribunal was fully justified in holding that the reopening of the assessment could not have been made in the facts and circumstances of the case - HC
Reopening of assessment u/s 147 - Tribunal took note of the fact that the assessee has furnished all necessary details required for completing the assessment including the photostat copies of the Sale Deed. - Tribunal was fully justified in holding that the reopening of the assessment could not have been made in the facts and circumstances of the case - HC
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