Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 by CIT - order of assessment indicate that the AO has made enquiry on various issues and assessee submitted the details therefor - The enquiry pertained to the remuneration of the partners and the expenses/receipts - the nature of order does not bring within the purview of Section 263 as such order cannot be said to be “prejudicial to the interests of Revenue"
Revision u/s 263 by CIT - order of assessment indicate that the AO has made enquiry on various issues and assessee submitted the details therefor - The enquiry pertained to the remuneration of the partners and the expenses/receipts - the nature of order does not bring within the purview of Section 263 as such order cannot be said to be “prejudicial to the interests of Revenue"
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