Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
AO proceeded on the fallacious assumption that the bank deposits constituted undisclosed income, over-looking the fact that the source of the deposits need not necessarily be the income of the assessee - AT
AO proceeded on the fallacious assumption that the bank deposits constituted undisclosed income, over-looking the fact that the source of the deposits need not necessarily be the income of the assessee - AT
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