Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cash credit u/s 68 - determination of new credit - Difference in opening and closing balance - the claim of the assessee cannot be accepted or cash credit cannot be taken as explained satisfactorily only on the ground that loan had been received through banking channel - AT
Cash credit u/s 68 - determination of new credit - Difference in opening and closing balance - the claim of the assessee cannot be accepted or cash credit cannot be taken as explained satisfactorily only on the ground that loan had been received through banking channel - AT
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