Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 41(1) - no material has been brought on record to establish that the assessee’s liability with respect to Sundry Creditors ceased to exist, in any manner - the balance amount has been paid in subsequent years - nothing would suggest that there was remission or cessation of liability within the meaning of Sec. 41(1)
Addition u/s 41(1) - no material has been brought on record to establish that the assessee’s liability with respect to Sundry Creditors ceased to exist, in any manner - the balance amount has been paid in subsequent years - nothing would suggest that there was remission or cessation of liability within the meaning of Sec. 41(1)
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