Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Considering the application for stay by evaluating prima facie case, balance of convenience, and financial stringency, the court upheld the order granting petitioner's request to remit 20% pre-deposit in 18 installments due to financial constraints. The court directed the third respondent to dispose of petitioner's appeal filed on 14.01.2020 for assessment year 2022-23 within four months from receipt of the order.
Considering the application for stay by evaluating prima facie case, balance of convenience, and financial stringency, the court upheld the order granting petitioner's request to remit 20% pre-deposit in 18 installments due to financial constraints. The court directed the third respondent to dispose of petitioner's appeal filed on 14.01.2020 for assessment year 2022-23 within four months from receipt of the order.
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