Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 40A(2) - administrative service expenditure from sister concern as per agreement - instead of different companies incurring such expenditure, the same would be commonly undertaken by one company and different sister concerns would undertake a portion of such expenditure - motivated by business decision, no transfer of profit, tax rate of payee and Assessee was same - no addition
Addition u/s 40A(2) - administrative service expenditure from sister concern as per agreement - instead of different companies incurring such expenditure, the same would be commonly undertaken by one company and different sister concerns would undertake a portion of such expenditure - motivated by business decision, no transfer of profit, tax rate of payee and Assessee was same - no addition
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