Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 - unexplained cash deposits - AO is not only an adjudicator, but also an investigator who failed to investigate the source and truth behind the cash deposits in assessee’s bank account and endorsed the offer of the assessee without making any enquiry - it is a case of lack of enquiries on the part of AO - rivision upheld
Revision u/s 263 - unexplained cash deposits - AO is not only an adjudicator, but also an investigator who failed to investigate the source and truth behind the cash deposits in assessee’s bank account and endorsed the offer of the assessee without making any enquiry - it is a case of lack of enquiries on the part of AO - rivision upheld
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