Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of order of CIT(A) - order based on wrong assessment order - Revenue and assessee both attached different assessment orders - mismatch and inconsistency in the contents - Matter restored back to CIT(A) for verification of facts and see if there is any malpractice or fraud committed through manipulating the contents of the assessment order. - AT
Validity of order of CIT(A) - order based on wrong assessment order - Revenue and assessee both attached different assessment orders - mismatch and inconsistency in the contents - Matter restored back to CIT(A) for verification of facts and see if there is any malpractice or fraud committed through manipulating the contents of the assessment order. - AT
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