Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance u/s 40(a)(ia) - amount paid to seconded employees on which tax is not deducted at source - since the assessee was not liable to deduct tax under s. 194J, there is no question of levying any interest also under s. 201(1A) - AT
Disallowance u/s 40(a)(ia) - amount paid to seconded employees on which tax is not deducted at source - since the assessee was not liable to deduct tax under s. 194J, there is no question of levying any interest also under s. 201(1A) - AT
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