Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance u/s 40(a)(ia) – TDS on commission paid to directors - Merely because the directors have shown the said commission income in their hands as “income from other sources”, it cannot be a ground to exclude the commission paid to the directors from the ambit of salary - AT
Disallowance u/s 40(a)(ia) – TDS on commission paid to directors - Merely because the directors have shown the said commission income in their hands as “income from other sources”, it cannot be a ground to exclude the commission paid to the directors from the ambit of salary - AT
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