Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and observed that it is distinguishable on facts. Therefore, the Tribunal was justified in rejecting the rectification application filed by the petitioner with respect to error no. 3 since same would not amount to ‘mistake apparent from record.’ - HC
Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and observed that it is distinguishable on facts. Therefore, the Tribunal was justified in rejecting the rectification application filed by the petitioner with respect to error no. 3 since same would not amount to ‘mistake apparent from record.’ - HC
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