Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 36 - the disallowance should be restricted to net interest paid on the overdraft amount in relation to payments made by the assessee on behalf of the specified persons under section 40A(2)(b) - AT
Addition u/s 36 - the disallowance should be restricted to net interest paid on the overdraft amount in relation to payments made by the assessee on behalf of the specified persons under section 40A(2)(b) - AT
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