Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Nature of receipts of the assessee - income from salary or professional receipts - No employee and employer relationship - The sole reason given by the authorities below was that the assessee is a salaried employee and not the professional. - assessee is a professional, income is taxable under the head PGBP- AT
Nature of receipts of the assessee - income from salary or professional receipts - No employee and employer relationship - The sole reason given by the authorities below was that the assessee is a salaried employee and not the professional. - assessee is a professional, income is taxable under the head PGBP- AT
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