Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Alleged misconduct on Chartered Accountants - The Court notes that before proceeding to reject that objection, it was incumbent upon the ICAI to have duly considered whether the petitioner was in fact severely handicapped from submitting a response to the allegations levelled in the complaint as also whether there was material and evidence available on the basis of which the enquiry could be proceeded with. - HC
Alleged misconduct on Chartered Accountants - The Court notes that before proceeding to reject that objection, it was incumbent upon the ICAI to have duly considered whether the petitioner was in fact severely handicapped from submitting a response to the allegations levelled in the complaint as also whether there was material and evidence available on the basis of which the enquiry could be proceeded with. - HC
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