Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 - One has to keep in mind the distinction between “lack of inquiry” and inadequate inquiry”. - If there was any inquiry, even inadequate that would not by itself give occasion to the Commissioner to pass orders under Section 263 - HC
Revision u/s 263 - One has to keep in mind the distinction between “lack of inquiry” and inadequate inquiry”. - If there was any inquiry, even inadequate that would not by itself give occasion to the Commissioner to pass orders under Section 263 - HC
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