Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revenue or Capital expenditure - Hire charges paid for hiring equipment - assessee has brought on hire computers and peripherals from third parties - TDS was deducted u/s 194J - TDS certificate cannot be treated as additional evidence - AT
Revenue or Capital expenditure - Hire charges paid for hiring equipment - assessee has brought on hire computers and peripherals from third parties - TDS was deducted u/s 194J - TDS certificate cannot be treated as additional evidence - AT
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