Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 41(1) - appellant has written of some of the liabilities in the subsequent assessment years and offered the same as income - taxing such income in the year under consideration would amount to taxing the same income twice, which is impermissible in law
Addition u/s 41(1) - appellant has written of some of the liabilities in the subsequent assessment years and offered the same as income - taxing such income in the year under consideration would amount to taxing the same income twice, which is impermissible in law
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