Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition on account of unaccounted profit earned from the undisclosed purchases and sales – Assessment u/s 153A - It is well settled position of law that document found from the third person cannot be applied against the appellant and the burden lays upon the Department to show that same reflects transactions of the appellant company - AT
Addition on account of unaccounted profit earned from the undisclosed purchases and sales – Assessment u/s 153A - It is well settled position of law that document found from the third person cannot be applied against the appellant and the burden lays upon the Department to show that same reflects transactions of the appellant company - AT
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