Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition of cash credits u/s 68 - Once the PAN and confirmation letters are placed before the AO, it is for the AO to establish that the creditor has no capacity to make the advance and the loan is ingenuine - it is also incorrect to hold that every assessee should run behind the creditors and parade them before the AO after furnishing the confirmation letters - assessee has discharged the burden u/s 68
Addition of cash credits u/s 68 - Once the PAN and confirmation letters are placed before the AO, it is for the AO to establish that the creditor has no capacity to make the advance and the loan is ingenuine - it is also incorrect to hold that every assessee should run behind the creditors and parade them before the AO after furnishing the confirmation letters - assessee has discharged the burden u/s 68
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