Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction u/s 80RR - Income derived from profession as a 'sportsman' - The entire role of the assessee and the activity performed by him for which he was remunerated, have a direct and proximate link with the game of cricket. Assessee is eligible to claim deduction u/s 80RR as the impugned income has been derived by the assessee in the exercise of his profession as a 'sportsman'. - AT
Deduction u/s 80RR - Income derived from profession as a 'sportsman' - The entire role of the assessee and the activity performed by him for which he was remunerated, have a direct and proximate link with the game of cricket. Assessee is eligible to claim deduction u/s 80RR as the impugned income has been derived by the assessee in the exercise of his profession as a 'sportsman'. - AT
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