Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deemed dividend u/s 2(22)(e) - Amount paid as loan and advances to Director – the arrangement between the assessee and the company was merely for the sake of convenience arising out of business expediency - additions confirmed - AT
Deemed dividend u/s 2(22)(e) - Amount paid as loan and advances to Director – the arrangement between the assessee and the company was merely for the sake of convenience arising out of business expediency - additions confirmed - AT
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