Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Change in accounting method - mercantile system to cash system - The explanation given by the assessee that there was always a gap between raising the debit note for commission and actual receipt of commission by cheque from the party is acceptable.... - HC
Change in accounting method - mercantile system to cash system - The explanation given by the assessee that there was always a gap between raising the debit note for commission and actual receipt of commission by cheque from the party is acceptable.... - HC
Note: It is a system-generated summary and is for quick reference only.
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