Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Intimation u/s 143(1) - change of status of the Assessee without intimation - charging higher rate of income tax - assessee is trust - assesse furnished return of income mentioning status as any other AOP/BOI and mentioned code no. 8. - The Ld. A.O. CPC however change the status to any other AOP / BOI artificial judicial person and thus change the status. - Matter restored back - AT
Intimation u/s 143(1) - change of status of the Assessee without intimation - charging higher rate of income tax - assessee is trust - assesse furnished return of income mentioning status as any other AOP/BOI and mentioned code no. 8. - The Ld. A.O. CPC however change the status to any other AOP / BOI artificial judicial person and thus change the status. - Matter restored back - AT
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