Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of relief u/s 43B - interest on term loan paid to ICICI - AO cannot consider a claim made by an Assessee before him, in the absence of such claim being made in the return of income or a revised return of income. - AT
Disallowance of relief u/s 43B - interest on term loan paid to ICICI - AO cannot consider a claim made by an Assessee before him, in the absence of such claim being made in the return of income or a revised return of income. - AT
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