Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to non-resident - the sum is commission and the word commission is not specifically mentioned in Section 40(a) - No addition can be made u/s 40(a) for non-dedcution of TDS on commission paid to non-resident.
Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to non-resident - the sum is commission and the word commission is not specifically mentioned in Section 40(a) - No addition can be made u/s 40(a) for non-dedcution of TDS on commission paid to non-resident.
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