Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Undisclosed cash receipt - validity of the assessment u/s.153A - the reliance placed by the Assessing Officer on the loose papers is not justified at all. - the question of making any addition is not justified in the absence of other corroborative evidence to that effect - AT
Undisclosed cash receipt - validity of the assessment u/s.153A - the reliance placed by the Assessing Officer on the loose papers is not justified at all. - the question of making any addition is not justified in the absence of other corroborative evidence to that effect - AT
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