Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Tribunal not deciding the matter itself and remanding it to the Assessing Officer - it is noticed that the approach of the Tribunal is to abdicate its duty of deciding the matter on the merits or to retain the matter till the outcome of the pending matter before the Apex Court. Since this is not permissible, it is deemed appropriate that the Tribunal, which is otherwise required to decide the matter on merit, - HC
Tribunal not deciding the matter itself and remanding it to the Assessing Officer - it is noticed that the approach of the Tribunal is to abdicate its duty of deciding the matter on the merits or to retain the matter till the outcome of the pending matter before the Apex Court. Since this is not permissible, it is deemed appropriate that the Tribunal, which is otherwise required to decide the matter on merit, - HC
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