Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Expenses incurred on market research - revenue expenses - whether expenses not to be amortized u/s 35D(2)(a)(iii) as held by AO? - Both the conditions are not fulfilled. So, the expenses cannot be amortized by invoking the provisions contained u/s 35D
Expenses incurred on market research - revenue expenses - whether expenses not to be amortized u/s 35D(2)(a)(iii) as held by AO? - Both the conditions are not fulfilled. So, the expenses cannot be amortized by invoking the provisions contained u/s 35D
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