Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Unexplained cash deposit in assessee’s bank account - proof of primary activities for earning agricultural income - In absence of any reliable and cogent material, claim of assessee for sale of poplar tree for exempt agricultural income cannot be accepted.
Unexplained cash deposit in assessee’s bank account - proof of primary activities for earning agricultural income - In absence of any reliable and cogent material, claim of assessee for sale of poplar tree for exempt agricultural income cannot be accepted.
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