Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction u/s 80IC - It cannot be accepted that the assessee should be manufacturing all the components. Further merely showing that that the profits are on higher side, is not sufficient and no defects are pointed out and therefore deduction cannot be denied - AT
Deduction u/s 80IC - It cannot be accepted that the assessee should be manufacturing all the components. Further merely showing that that the profits are on higher side, is not sufficient and no defects are pointed out and therefore deduction cannot be denied - AT
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