Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The mere ipse dixit of the Officer is not a ground to deny the claim made by the assessee - expenses incurred towards foreign travel of the wife of the partner along with other persons should be treated as expenditure incurred wholly and exclusively for the purpose of the business. - HC
The mere ipse dixit of the Officer is not a ground to deny the claim made by the assessee - expenses incurred towards foreign travel of the wife of the partner along with other persons should be treated as expenditure incurred wholly and exclusively for the purpose of the business. - HC
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