Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Accrual of interest liability - loans was classified as NPA - Assessee failed to prove that as per any agreement entered into by the assessee with the bank though the interest in question accrued during the year under consideration but its payability was deferred to any point of time in future. - claim not allowed.
Accrual of interest liability - loans was classified as NPA - Assessee failed to prove that as per any agreement entered into by the assessee with the bank though the interest in question accrued during the year under consideration but its payability was deferred to any point of time in future. - claim not allowed.
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