Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Non-payment of duty - In this case is simply failure to discharge fortnightly duty liability by due date on two occasions and this non-payment had been disclosed in the RT-12/ER-1 returns. Thus, penalty on the respondent under Rule 25 or Section 11AC would not be attracted. - AT
Non-payment of duty - In this case is simply failure to discharge fortnightly duty liability by due date on two occasions and this non-payment had been disclosed in the RT-12/ER-1 returns. Thus, penalty on the respondent under Rule 25 or Section 11AC would not be attracted. - AT
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