Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Expenditure incurred on leased out premises - expenditure incurred on the construction of any structure on the leased premises should result in saving of the revenue expenditure at the subsequent stage - the case of the assessee very much falls within the ambit of Explanation 1 of section 32(1) - AT
Expenditure incurred on leased out premises - expenditure incurred on the construction of any structure on the leased premises should result in saving of the revenue expenditure at the subsequent stage - the case of the assessee very much falls within the ambit of Explanation 1 of section 32(1) - AT
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