Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
10% EOU - Jurisdiction - the adjudicating authority could not have re-computed the same after excluding the proceeds from one of the unit, this is especially so when development commissioner expressly considered its earlier order while holding that appellant has achieved net positive NFEP.
10% EOU - Jurisdiction - the adjudicating authority could not have re-computed the same after excluding the proceeds from one of the unit, this is especially so when development commissioner expressly considered its earlier order while holding that appellant has achieved net positive NFEP.
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