Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC allowed the petition challenging tax authority's actions under SVLDRS. The court found technical portal glitches prevented timely payment did not invalidate the petitioner's compliance. Consequently, the court quashed the impugned notices blocking the petitioner's bank account and directed respondents to accept the payment made and issue a discharge certificate within four weeks, relying on precedential judgment in a similar case involving procedural technicalities in scheme implementation.
HC allowed the petition challenging tax authority's actions under SVLDRS. The court found technical portal glitches prevented timely payment did not invalidate the petitioner's compliance. Consequently, the court quashed the impugned notices blocking the petitioner's bank account and directed respondents to accept the payment made and issue a discharge certificate within four weeks, relying on precedential judgment in a similar case involving procedural technicalities in scheme implementation.
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