Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Additions u/s 40(a)(ia) for non deduction of TDS - it was claimed that, these amounts were disallowed u/s 40a(ia) suo motu - assessee-company had not made any attempt to prove nexus between amount of provision created which was disallowed in earlier years and the amount of provision reversed during the year under consideration - additions confirmed - AT
Additions u/s 40(a)(ia) for non deduction of TDS - it was claimed that, these amounts were disallowed u/s 40a(ia) suo motu - assessee-company had not made any attempt to prove nexus between amount of provision created which was disallowed in earlier years and the amount of provision reversed during the year under consideration - additions confirmed - AT
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