Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Claim of expenditure on advertisement u/s 37 - Just because, assessee has claimed the amount as deferred revenue expenditure in the Profit & Loss Account, the nature of expenditure does not change - Entire amount allowed as revenue expenditure - AT
Claim of expenditure on advertisement u/s 37 - Just because, assessee has claimed the amount as deferred revenue expenditure in the Profit & Loss Account, the nature of expenditure does not change - Entire amount allowed as revenue expenditure - AT
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