Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rejection of books of account U/s 145(3) - receipt and payment of the freight - providing transportation work of different parties through the third party vehicles - AO was not justified in rejecting the books of account merely because the assessee could not file the confirmation from the parties to whom the freight charges were paid.
Rejection of books of account U/s 145(3) - receipt and payment of the freight - providing transportation work of different parties through the third party vehicles - AO was not justified in rejecting the books of account merely because the assessee could not file the confirmation from the parties to whom the freight charges were paid.
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