Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Unexplained investment in jewellery and silver articles - looking at the status of the family and the jewellery found during the search, it was held to be reasonable - going strictly by the CBDT Circular, the gold jewellery found in possession is within the permissible limits as belonging to the assessee and other family members including married daughter and children - no addition
Unexplained investment in jewellery and silver articles - looking at the status of the family and the jewellery found during the search, it was held to be reasonable - going strictly by the CBDT Circular, the gold jewellery found in possession is within the permissible limits as belonging to the assessee and other family members including married daughter and children - no addition
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