Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Salary and interest paid to partners - provisions of Section 184 of the Income tax Act, 1961 are directory and not mandatory – defect of not filing copy of partnership deed with return of income is a curable defect. - AT
Salary and interest paid to partners - provisions of Section 184 of the Income tax Act, 1961 are directory and not mandatory – defect of not filing copy of partnership deed with return of income is a curable defect. - AT
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