Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deemed dividend u/s 2(22)(e) - assessee-firm is holding less than 10 percent of shareholding, irrespective of the fact that the shareholding of the firm to whom advance had been made and the partners of the said firm have shareholding more than 10 percent of the said concern, which had advanced the amount - No Deemed dividend - AT
Deemed dividend u/s 2(22)(e) - assessee-firm is holding less than 10 percent of shareholding, irrespective of the fact that the shareholding of the firm to whom advance had been made and the partners of the said firm have shareholding more than 10 percent of the said concern, which had advanced the amount - No Deemed dividend - AT
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