Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Illegal gratification/bribe - allegation against the person working in Income Tax Office as Tax Assistant - Tax Assistant had no role in the refund of income tax to the assessee except processing the same to the I.T.O - no work was pending with the appellant for which there was no occasion on his part to raise any demand of bribe - the impugned judgment and order of conviction and the sentence passed is hereby set aside - HC
Illegal gratification/bribe - allegation against the person working in Income Tax Office as Tax Assistant - Tax Assistant had no role in the refund of income tax to the assessee except processing the same to the I.T.O - no work was pending with the appellant for which there was no occasion on his part to raise any demand of bribe - the impugned judgment and order of conviction and the sentence passed is hereby set aside - HC
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