Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition of interest received under the head “Income from other sources” - If the assessee is successful in establishing the link between the loan amount received by the assessee and the loan advanced, the assessee shall be entitled to the benefit of netting off of interest amount - AT
Addition of interest received under the head “Income from other sources” - If the assessee is successful in establishing the link between the loan amount received by the assessee and the loan advanced, the assessee shall be entitled to the benefit of netting off of interest amount - AT
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