Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Merely because the completion certificate was not received by the assessee, the deduction allowable under section 80IB(10) of the Act cannot be denied. - AT
Merely because the completion certificate was not received by the assessee, the deduction allowable under section 80IB(10) of the Act cannot be denied. - AT
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