Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deemed dividend - Before AO, the assessee claimed that Shri S.J. Marshall (SJM), the father of the assessee had instructed the company to gift a sum to his son (the assessee) - Not taxable in the hands of assessee - AT
Deemed dividend - Before AO, the assessee claimed that Shri S.J. Marshall (SJM), the father of the assessee had instructed the company to gift a sum to his son (the assessee) - Not taxable in the hands of assessee - AT
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