Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction u/s 80IB(10) - substantial portion of the assessee's profit was not derived from development of housing project - the assessee had utilized about 20% or less of the permissible FSI - bifurcation of profits arising out of such activity and that arising out of the net sell of FSI must be resorted to - HC
Deduction u/s 80IB(10) - substantial portion of the assessee's profit was not derived from development of housing project - the assessee had utilized about 20% or less of the permissible FSI - bifurcation of profits arising out of such activity and that arising out of the net sell of FSI must be resorted to - HC
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