Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and it is to be exercised to remove the error and to disturb the finality - If non-consideration of a decision of the High Court or the Supreme Court can be said to be a “mistake apparent from the record‟, there can be no doubt that non-consideration of two important submissions which were advanced at the time of hearing of the appeal would constitute a mistake apparent from the record which would require rectification. - AT
Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and it is to be exercised to remove the error and to disturb the finality - If non-consideration of a decision of the High Court or the Supreme Court can be said to be a “mistake apparent from the record‟, there can be no doubt that non-consideration of two important submissions which were advanced at the time of hearing of the appeal would constitute a mistake apparent from the record which would require rectification. - AT
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