Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Classification of expenses -the expenditure made was at the best for continuing the benefit for one year - such payment cannot be categorized as capital in nature as no asset is brought into existence on account of such payment - HC
Classification of expenses -the expenditure made was at the best for continuing the benefit for one year - such payment cannot be categorized as capital in nature as no asset is brought into existence on account of such payment - HC
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