Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition made on account of payment of “Mehta Sukhadi” - According to the appellant, such commission has been paid secretly to employees of numerous clients and those amounts are deductible under Section 37(1) - Assessee failed to prove the commission paid - additions confirmed - HC
Addition made on account of payment of “Mehta Sukhadi” - According to the appellant, such commission has been paid secretly to employees of numerous clients and those amounts are deductible under Section 37(1) - Assessee failed to prove the commission paid - additions confirmed - HC
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