Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition of bogus purchases - allegation made by the VAT Department that the suppliers are Hawala operators - The grievance of the VAT authorities was on non-payment of VAT on purchases happened. Thus, purchases made cannot be denied on the basis of aforesaid allegation. - AT
Addition of bogus purchases - allegation made by the VAT Department that the suppliers are Hawala operators - The grievance of the VAT authorities was on non-payment of VAT on purchases happened. Thus, purchases made cannot be denied on the basis of aforesaid allegation. - AT
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