Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Permission to implead Goods and Services Tax Network through his competent authority - At present, there is no material to accept the submissions of learned Standing Counsel. Therefore, let a personal affidavit be filed by the assessing authority-respondent no.2 within a period of one week to establish when he uploaded the entire order GST DRC-07 dated 20.07.2021 (as claimed). - HC
Permission to implead Goods and Services Tax Network through his competent authority - At present, there is no material to accept the submissions of learned Standing Counsel. Therefore, let a personal affidavit be filed by the assessing authority-respondent no.2 within a period of one week to establish when he uploaded the entire order GST DRC-07 dated 20.07.2021 (as claimed). - HC
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