Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Claim of depreciation on leased assets i.e. milk cans - it is established by the revenue that purchase consideration was routed back, hence, the entire claim proved to be a colourable device - the claim of the assessee is devoid of any merit
Claim of depreciation on leased assets i.e. milk cans - it is established by the revenue that purchase consideration was routed back, hence, the entire claim proved to be a colourable device - the claim of the assessee is devoid of any merit
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