Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Application of section 10B(7) r.w. section 80IA(10) - AO concluded that by taking the services of employees of the sister concern, the assessee had shown more than ordinary profits - observations of AO are not correct - AT
Application of section 10B(7) r.w. section 80IA(10) - AO concluded that by taking the services of employees of the sister concern, the assessee had shown more than ordinary profits - observations of AO are not correct - AT
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