Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of claim for reduction of profits earned during sick period while computing book profit u/s 115JA(2)(vii) - The deduction cannot be claimed year after year as interpreted by the assessee even after assessee recovered from the sickness .... - AT
Disallowance of claim for reduction of profits earned during sick period while computing book profit u/s 115JA(2)(vii) - The deduction cannot be claimed year after year as interpreted by the assessee even after assessee recovered from the sickness .... - AT
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