Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deemed dividend U/s.2(22)(e) - outstanding balances occurred due to commercial exigencies such as regular trading business and consistent services rendered by the assessee - In these circumstances the provision of Section 2(22)(e) cannot be invoked as clarified by the CBDT
Deemed dividend U/s.2(22)(e) - outstanding balances occurred due to commercial exigencies such as regular trading business and consistent services rendered by the assessee - In these circumstances the provision of Section 2(22)(e) cannot be invoked as clarified by the CBDT
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