Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of Contribution to Environmental Relief Fund u/s 43B - assessee has collected the contribution to the ERF from the owner (insured) - If the amount is not routed through Profit and Loss Account, then there is no question of applicability of provisions of section 43B - Further, ERF was neither fee, tax or cess and, hence, do not come within the ambit of section 43B.
Disallowance of Contribution to Environmental Relief Fund u/s 43B - assessee has collected the contribution to the ERF from the owner (insured) - If the amount is not routed through Profit and Loss Account, then there is no question of applicability of provisions of section 43B - Further, ERF was neither fee, tax or cess and, hence, do not come within the ambit of section 43B.
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