Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The court directed that upon the petitioner producing all necessary materials for closure of the CGDS account before the respondent authorities, the respondents shall decide on the matter and pass final orders within four weeks. The commencement of proceedings will be intimated to the petitioner by the concerned respondent within three weeks. The issue regarding transfer of income tax jurisdiction from Shillong to Kolkata was no longer resisted.
The court directed that upon the petitioner producing all necessary materials for closure of the CGDS account before the respondent authorities, the respondents shall decide on the matter and pass final orders within four weeks. The commencement of proceedings will be intimated to the petitioner by the concerned respondent within three weeks. The issue regarding transfer of income tax jurisdiction from Shillong to Kolkata was no longer resisted.
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