Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC upheld the Supreme Court's review allowing DRI officers as "proper officers" authorized to issue show cause notices under the Validation Act, overturning prior precedent that excluded the relevant notification and provisions. The petitioners were granted eight weeks from the order's upload date to file an appeal against the Order-in-Original dated 5 December 2023. If an appeal is filed within this period, the appellate authority must adjudicate the appeal on its merits and in accordance with law, without raising limitation as a ground. The petition was accordingly disposed.
The HC upheld the Supreme Court's review allowing DRI officers as "proper officers" authorized to issue show cause notices under the Validation Act, overturning prior precedent that excluded the relevant notification and provisions. The petitioners were granted eight weeks from the order's upload date to file an appeal against the Order-in-Original dated 5 December 2023. If an appeal is filed within this period, the appellate authority must adjudicate the appeal on its merits and in accordance with law, without raising limitation as a ground. The petition was accordingly disposed.
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