Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Effect of amendment to section 145 - Merely because in the books of accounts, the interest income, which is not due and payable is shown in the account of the assessee, interst income cannot be taxed - HC
Effect of amendment to section 145 - Merely because in the books of accounts, the interest income, which is not due and payable is shown in the account of the assessee, interst income cannot be taxed - HC
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