Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Remission or cessation of liability u/s 41(1) - AO, based on available material ought to have verified as to whether there is any remission or cessation of liability - in the absence of any such verification AO could not have added such amount of credit for taxation - addition deleted
Remission or cessation of liability u/s 41(1) - AO, based on available material ought to have verified as to whether there is any remission or cessation of liability - in the absence of any such verification AO could not have added such amount of credit for taxation - addition deleted
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