Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
No notice u/s 143(2) issued before completing the scrutiny assessment - assessment under Section 144 without notice u/s 144(1) - the absence of the statutory notices canvassed by the petitioner is clearly erroneous - against assessee. - HC
No notice u/s 143(2) issued before completing the scrutiny assessment - assessment under Section 144 without notice u/s 144(1) - the absence of the statutory notices canvassed by the petitioner is clearly erroneous - against assessee. - HC
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