Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Nature of income from renting of shops - Since the company is neither the owner nor the deemed owner in terms of section 27(iiib) of the Act, therefore the "Contribution from Shops" cannot be assessed under the head "Income from house property. - AT
Nature of income from renting of shops - Since the company is neither the owner nor the deemed owner in terms of section 27(iiib) of the Act, therefore the "Contribution from Shops" cannot be assessed under the head "Income from house property. - AT
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