Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
AO was in error in disallowing the trade discount u/s 40A(2)(a) since trade discount allowed to sister concerns cannot be considered as an item of expenditure incurred by the assessee - AT
AO was in error in disallowing the trade discount u/s 40A(2)(a) since trade discount allowed to sister concerns cannot be considered as an item of expenditure incurred by the assessee - AT
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