Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition on the basis of AIR information - When the assessee has contradicted the AIR information, it is a duty of the authorities below to prove that the payment has been made to the assessee - AT
Addition on the basis of AIR information - When the assessee has contradicted the AIR information, it is a duty of the authorities below to prove that the payment has been made to the assessee - AT
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