Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance u/s 37 - commission to the assessee’s son - when the rate of commission paid to other agents was on par with the rate paid to the assessee’s son and it is not the case of the Revenue that the son has not rendered any service then CIT(Appeals) is not justified in restricting the payment to 50% - allowed the claim in toto
Disallowance u/s 37 - commission to the assessee’s son - when the rate of commission paid to other agents was on par with the rate paid to the assessee’s son and it is not the case of the Revenue that the son has not rendered any service then CIT(Appeals) is not justified in restricting the payment to 50% - allowed the claim in toto
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