Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Exemption u/s 11 - diversion of funds - advance by account payee cheques for the benefit of interested party - The contention of the assessee that the amounts were returned by account payee cheques and within a short period is of no consequence.
Exemption u/s 11 - diversion of funds - advance by account payee cheques for the benefit of interested party - The contention of the assessee that the amounts were returned by account payee cheques and within a short period is of no consequence.
Note: It is a system-generated summary and is for quick reference only.
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