Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Lower deduction certificate under section 197 r.w.r 28AA rejected - Rule 28AA which would generally apply would not apply in the present case because the petitioner’s case is covered under the specific instances provided under Rule 28AB - HC
Lower deduction certificate under section 197 r.w.r 28AA rejected - Rule 28AA which would generally apply would not apply in the present case because the petitioner’s case is covered under the specific instances provided under Rule 28AB - HC
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