Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund - Excess amount deposited SVLDRS as Voluntary Disclosure Scheme - SVLDRS- 2/SVLDRS-2B has not been placed on record. It becomes clear that appellant has failed to prove its disagreement to the amount quantified as payable by the designated authority. The disagreement has been the main contention of appellant’s argument, same stands totally unproved. Otherwise also, it being a case of voluntary disclosure, the appellant had to self assesse the payable amount in SVLDRS-1. The self declaration form has also not been produced by the appellant. - there is no applicability of article 265 of the Constitution of India as is impressed upon by the appellant. - AT
Refund - Excess amount deposited SVLDRS as Voluntary Disclosure Scheme - SVLDRS- 2/SVLDRS-2B has not been placed on record. It becomes clear that appellant has failed to prove its disagreement to the amount quantified as payable by the designated authority. The disagreement has been the main contention of appellant’s argument, same stands totally unproved. Otherwise also, it being a case of voluntary disclosure, the appellant had to self assesse the payable amount in SVLDRS-1. The self declaration form has also not been produced by the appellant. - there is no applicability of article 265 of the Constitution of India as is impressed upon by the appellant. - AT
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