Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
GP addition - once the provisions of section 145(3) are invoked then what should be a reasonable gross profit rate is required to be seen which is a finding of fact and on the basis of appreciation of evidence thus it is a pure finding of fact - HC
GP addition - once the provisions of section 145(3) are invoked then what should be a reasonable gross profit rate is required to be seen which is a finding of fact and on the basis of appreciation of evidence thus it is a pure finding of fact - HC
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