Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
AO disputed the assessee’s eligibility to deduction u/s 10B - Revenue’s objection that the assessee is not entitled to deduction u/s 10A only because it was not claimed in the return of income cannot be accepted. - AT
AO disputed the assessee’s eligibility to deduction u/s 10B - Revenue’s objection that the assessee is not entitled to deduction u/s 10A only because it was not claimed in the return of income cannot be accepted. - AT
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