Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 - Disallowance u/s 14A r.w. rule 8D(2)(ii) - the mere fact that the CIT is not in agreement with the view adopted by the AO, would not render the order of assessment erroneous and prejudicial to the interest of Revenue. - AT
Revision u/s 263 - Disallowance u/s 14A r.w. rule 8D(2)(ii) - the mere fact that the CIT is not in agreement with the view adopted by the AO, would not render the order of assessment erroneous and prejudicial to the interest of Revenue. - AT
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