Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Claim of expenditure - deductin u/s 37(1) - it is not open to the Department to prescribe what expenditure an assessee should incur and in what circumstances he should incur that expenditure. - AT
Claim of expenditure - deductin u/s 37(1) - it is not open to the Department to prescribe what expenditure an assessee should incur and in what circumstances he should incur that expenditure. - AT
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