Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
When the assessee incurred expenses towards consultancy charges in order to make investment, the Assessing Officer was not justified in treating and considering the expenses incurred towards consultancy charges as capital expenditure, disallowable u/s 37 - HC
When the assessee incurred expenses towards consultancy charges in order to make investment, the Assessing Officer was not justified in treating and considering the expenses incurred towards consultancy charges as capital expenditure, disallowable u/s 37 - HC
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