Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of scientific Research and Development expenses - weighted deduction - Once the Revenue authorities accepted that the expenditure was incurred towards R&D and it was disallowed u/s.35(2AB) of the Act on the reason of non-approval by the DSIR, then it should be considered u/s.35(1)(iv) - AT
Disallowance of scientific Research and Development expenses - weighted deduction - Once the Revenue authorities accepted that the expenditure was incurred towards R&D and it was disallowed u/s.35(2AB) of the Act on the reason of non-approval by the DSIR, then it should be considered u/s.35(1)(iv) - AT
Note: It is a system-generated summary and is for quick reference only.
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