Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Principles of natural justice - seizure of goods alongwith the vehicle - levy of penalty - When right to represent the case was given in peculiar fact situation of COVID-19 pandemic by way of e-mails/written submissions, then sufficient/necessary compliance is being made regarding opportunity of hearing. Even otherwise on merits also appellate authority delved upon and thereafter ensure passing of order - No illegality or perversity has been pointed out by the petitioner to the extent where this Court would have invoked the jurisdiction. - HC
Principles of natural justice - seizure of goods alongwith the vehicle - levy of penalty - When right to represent the case was given in peculiar fact situation of COVID-19 pandemic by way of e-mails/written submissions, then sufficient/necessary compliance is being made regarding opportunity of hearing. Even otherwise on merits also appellate authority delved upon and thereafter ensure passing of order - No illegality or perversity has been pointed out by the petitioner to the extent where this Court would have invoked the jurisdiction. - HC
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