Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Registration u/s 12A - When the assessment is carried out by QCI, the assessed body is required to pay assessment fee to the assessee based on the cost incurred - As the assessee is not involved in any activity of trade, business or commerce or service in relation to trade, business or commerce, the provision to S.2(15) of the Act has wrongly been invoked by the A.O - AT
Registration u/s 12A - When the assessment is carried out by QCI, the assessed body is required to pay assessment fee to the assessee based on the cost incurred - As the assessee is not involved in any activity of trade, business or commerce or service in relation to trade, business or commerce, the provision to S.2(15) of the Act has wrongly been invoked by the A.O - AT
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