Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 by Pr. CIT - there is no question of on money as the agreement value was even higher than the maximum rate which was taken by the DDIT (Inv.), Mumbai to ascertain the amount of on money received by the builder - AO after considering the submissions of the assessee does not come to the conclusion of potential escapement - revisionary order is without jurisdiction
Revision u/s 263 by Pr. CIT - there is no question of on money as the agreement value was even higher than the maximum rate which was taken by the DDIT (Inv.), Mumbai to ascertain the amount of on money received by the builder - AO after considering the submissions of the assessee does not come to the conclusion of potential escapement - revisionary order is without jurisdiction
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