Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Exemption u/s. 54F - definition of the word ‘transfer’ under section 2(47) includes situation where transaction involving allowing of possession of any immovable property in part performance of the contract - Since there is no evidence of possession, no deduction - HC
Exemption u/s. 54F - definition of the word ‘transfer’ under section 2(47) includes situation where transaction involving allowing of possession of any immovable property in part performance of the contract - Since there is no evidence of possession, no deduction - HC
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