Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The additions over and above the assessed income cannot be made dehors the incriminating material found at the time of search while completing the assessment under section 153A - AT
The additions over and above the assessed income cannot be made dehors the incriminating material found at the time of search while completing the assessment under section 153A - AT
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