Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction u/s 80-P – The assessee is not a co-operative Bank - To meet any eventuality, the assessee was required to maintain some liquid funds - benefit of deduction u/s.80P(2)(a)(i) granted - AT
Deduction u/s 80-P – The assessee is not a co-operative Bank - To meet any eventuality, the assessee was required to maintain some liquid funds - benefit of deduction u/s.80P(2)(a)(i) granted - AT
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