Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
If a sum was paid by the assessee that may render him liable to penal action, the same could not be allowed as deductible expense – revision u/s 263 upheld -HC
If a sum was paid by the assessee that may render him liable to penal action, the same could not be allowed as deductible expense – revision u/s 263 upheld -HC
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