Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
SC held that the respondent was aware of auction sale notice and participated in auction process. Despite no proof of notice service, respondent knew of auction. Appellant claimed Rs.22,53,004 due from respondent since 21.03.2013. Respondent rejected cheque for balance amount. High Court's order set aside, sale to auction purchaser confirmed. Appeal allowed.
SC held that the respondent was aware of auction sale notice and participated in auction process. Despite no proof of notice service, respondent knew of auction. Appellant claimed Rs.22,53,004 due from respondent since 21.03.2013. Respondent rejected cheque for balance amount. High Court's order set aside, sale to auction purchaser confirmed. Appeal allowed.
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