Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Eligibility to exemption u/s 11 - charging fees from the students - denial of claim as activities of the society are in the nature of business activity - AO could not demonstrate by cogent evidence that the assessee society was carrying out activities which were commercial in nature - benefit of exemption allowed.
Eligibility to exemption u/s 11 - charging fees from the students - denial of claim as activities of the society are in the nature of business activity - AO could not demonstrate by cogent evidence that the assessee society was carrying out activities which were commercial in nature - benefit of exemption allowed.
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