Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC directed the Revenue to calculate interest under section 244A on the refund granted to the Petitioner for A.Y.2009-10 up to 31 July 2025 and to pay the same within four weeks. For A.Y.2008-09 the Assessing Officer was directed to adjudicate the Petitioner's rectification application expeditiously, in any event within eight weeks, and to determine interest under section 244A up to the date of actual payment when passing the rectification order. The Writ Petition was disposed of in those terms, with the reliefs confined to the interest calculation and rectification directions specified.
The HC directed the Revenue to calculate interest under section 244A on the refund granted to the Petitioner for A.Y.2009-10 up to 31 July 2025 and to pay the same within four weeks. For A.Y.2008-09 the Assessing Officer was directed to adjudicate the Petitioner's rectification application expeditiously, in any event within eight weeks, and to determine interest under section 244A up to the date of actual payment when passing the rectification order. The Writ Petition was disposed of in those terms, with the reliefs confined to the interest calculation and rectification directions specified.
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