Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 - denial of claim of exemption U/s 11 - payments of rent in violation of Section 13(1)(c) - income of the medical shop from the hospital premises - issues for denial of exemption were was also considered by the ld. CIT(E) as in violation of Section 13(1)(c) for refusing the registration U/s 12AA - Revision no allowed.
Revision u/s 263 - denial of claim of exemption U/s 11 - payments of rent in violation of Section 13(1)(c) - income of the medical shop from the hospital premises - issues for denial of exemption were was also considered by the ld. CIT(E) as in violation of Section 13(1)(c) for refusing the registration U/s 12AA - Revision no allowed.
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