Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rectification of mistake - the date of raising the invoice is considered as the relevant date. The other possibility would be to consider the date of taking the credit. However, that will not further the interest of appellant but would be adverse to the interest of the appellant - Rectification denied. - AT
Rectification of mistake - the date of raising the invoice is considered as the relevant date. The other possibility would be to consider the date of taking the credit. However, that will not further the interest of appellant but would be adverse to the interest of the appellant - Rectification denied. - AT
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