Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revocation of cancellation of registration of petitioner - rejection of registration without fixing any date or time for hearing and without waiting for any reply from the petitioner - There is no consideration of the proviso to sub-section (2) of Section 30 of the Act in the appellate order. - The subsequent order, rejecting the application for revocation of cancellation, of the authority is questionable - Order set aside for fresh consideration - HC
Revocation of cancellation of registration of petitioner - rejection of registration without fixing any date or time for hearing and without waiting for any reply from the petitioner - There is no consideration of the proviso to sub-section (2) of Section 30 of the Act in the appellate order. - The subsequent order, rejecting the application for revocation of cancellation, of the authority is questionable - Order set aside for fresh consideration - HC
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