Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
If the assessee denies that he is in receipt of income from a particular source, it is for the AO to prove that the assessee has received income as the assessee cannot prove the negative. - AT
If the assessee denies that he is in receipt of income from a particular source, it is for the AO to prove that the assessee has received income as the assessee cannot prove the negative. - AT
Note: It is a system-generated summary and is for quick reference only.
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