Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The activity performed by the assessee clearly appears to be inseparably linked to the 'charitable purpose' of providing mid-day meals at village schools - the restriction created by the first proviso to Section 2(15) did not operate against the assessee - HC
The activity performed by the assessee clearly appears to be inseparably linked to the 'charitable purpose' of providing mid-day meals at village schools - the restriction created by the first proviso to Section 2(15) did not operate against the assessee - HC
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