Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of commission as business expenditure - the agents had no knowledge of the product sold, had no links with the purchasers, had claimed receipt of commission only for introducing the buyers and the fact that most of the buyers were known to the assessee and did not require any introduction, seals the matter against the assessee.
Disallowance of commission as business expenditure - the agents had no knowledge of the product sold, had no links with the purchasers, had claimed receipt of commission only for introducing the buyers and the fact that most of the buyers were known to the assessee and did not require any introduction, seals the matter against the assessee.
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