Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
LTCG - gift of immovable property to daughter - it is argued that, mistakenly instead of gift deed, sale deed was made - assessee failed prove that the same is exemption u/s 47(iii) as gift - Addition applying the section 50C confirmed.
LTCG - gift of immovable property to daughter - it is argued that, mistakenly instead of gift deed, sale deed was made - assessee failed prove that the same is exemption u/s 47(iii) as gift - Addition applying the section 50C confirmed.
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