Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction u/s 37(1) - earnest money forfeited - As such the alleged amount though is not covered by the provisions of Section 36(1)(viia) but certainly it will be allowable u/s 37(1)
Deduction u/s 37(1) - earnest money forfeited - As such the alleged amount though is not covered by the provisions of Section 36(1)(viia) but certainly it will be allowable u/s 37(1)
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