Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Exemption under section 10B - the view taken by the learned Tribunal that the assessee could get the advantage even without the requisite approval is altogether bad, therefore, set aside - HC
Exemption under section 10B - the view taken by the learned Tribunal that the assessee could get the advantage even without the requisite approval is altogether bad, therefore, set aside - HC
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