Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rejection of books of accounts – Merely assuming that the buyer and seller might have connived with each other, cannot itself be a ground to call upon the assessee to disprove such type of assumption which is even not based on any relevant incriminating evidence or fact on the file - AT
Rejection of books of accounts – Merely assuming that the buyer and seller might have connived with each other, cannot itself be a ground to call upon the assessee to disprove such type of assumption which is even not based on any relevant incriminating evidence or fact on the file - AT
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