Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of order of orders of Commissioner (appeal) in favor of assessee - assessee submitted the documents first time before the commissioner (appeals) - There is nothing that prevented the department from calling for these particulars and examine the genuineness of the documents - Appeal of the revenue dismissed - AT
Validity of order of orders of Commissioner (appeal) in favor of assessee - assessee submitted the documents first time before the commissioner (appeals) - There is nothing that prevented the department from calling for these particulars and examine the genuineness of the documents - Appeal of the revenue dismissed - AT
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