Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition towards amount found credited in HSBC Bank account, Geneva - the assessee is a non resident and he does not have any business connection / interest in India - AO is not justified in placing the onus of proving a negative on the assessee.
Addition towards amount found credited in HSBC Bank account, Geneva - the assessee is a non resident and he does not have any business connection / interest in India - AO is not justified in placing the onus of proving a negative on the assessee.
Note: It is a system-generated summary and is for quick reference only.
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