Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Interest on Delayed Refund - Whether the Tribunal was right in directing the assessing officer to grant refund where the return was filed on 29.03.1996 after one year from the end of the assessment year in violation of the provision of the Section 239(2)(c) of the Act? - held yes - HC
Interest on Delayed Refund - Whether the Tribunal was right in directing the assessing officer to grant refund where the return was filed on 29.03.1996 after one year from the end of the assessment year in violation of the provision of the Section 239(2)(c) of the Act? - held yes - HC
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