Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Interest u/s 244A of the Act on the advance tax payment - The benefit of advance tax has already been allowed to the assessee, i.e., petitioner. In any event, there is no finding either by the Assessing Officer or respondent no.1 that there was delay and how petitioner was responsible for that delay. - Revenue directed to compute the interest and made the payment - HC
Interest u/s 244A of the Act on the advance tax payment - The benefit of advance tax has already been allowed to the assessee, i.e., petitioner. In any event, there is no finding either by the Assessing Officer or respondent no.1 that there was delay and how petitioner was responsible for that delay. - Revenue directed to compute the interest and made the payment - HC
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