Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
There is a distinction between setting up of a business and commencement of a business - it is only after the business is set up, that the expenses incurred in the business can be claimed as permissible deduction u/s 37 of the Act - HC
There is a distinction between setting up of a business and commencement of a business - it is only after the business is set up, that the expenses incurred in the business can be claimed as permissible deduction u/s 37 of the Act - HC
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