Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Exemption u/s 11 eligibility - general public utility - charging subscription as well as consultancy fees on actual - merely because the profits have been earned in one or two years it cannot lead to the fact that assessee is existing for making profit. It is required to be ascertained that whether profit making is not the driving force or dominant objective of the assessee. - AT
Exemption u/s 11 eligibility - general public utility - charging subscription as well as consultancy fees on actual - merely because the profits have been earned in one or two years it cannot lead to the fact that assessee is existing for making profit. It is required to be ascertained that whether profit making is not the driving force or dominant objective of the assessee. - AT
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