Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
If expenditure incurred by the assessee are in the nature of annual maintenance contracts, then such expenditure certainly are in the nature of revenue expenditure - AT
If expenditure incurred by the assessee are in the nature of annual maintenance contracts, then such expenditure certainly are in the nature of revenue expenditure - AT
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