Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s 157A for the purpose of rectification - There is no merit in the petitioner's contention that, in the absence of such scheme, the jurisdictional authority, i.e. the Income Tax Officer ceases to have jurisdiction to issue the rectification notice. - HC
Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s 157A for the purpose of rectification - There is no merit in the petitioner's contention that, in the absence of such scheme, the jurisdictional authority, i.e. the Income Tax Officer ceases to have jurisdiction to issue the rectification notice. - HC
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