Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of assessment notice - Disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - Transitional credit u/s 140(1) - The respondent admitted that certain materials presented by the petitioner during the inquiry were not considered by the Assessing Officer. Consequently, the High Court set aside the impugned order and remanded the matter back to the respondent for fresh consideration.
Validity of assessment notice - Disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - Transitional credit u/s 140(1) - The respondent admitted that certain materials presented by the petitioner during the inquiry were not considered by the Assessing Officer. Consequently, the High Court set aside the impugned order and remanded the matter back to the respondent for fresh consideration.
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