Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of commission u/s 37(1) - AO is directed to ascertain whether the payment of commission is prohibited by law or not - The assessee is directed to prove the nexus and the commercial expediency for such claim and explain whether such agents are registered with the respective government department/PSUs for which they have been paid commission with evidence - remanded to AO
Disallowance of commission u/s 37(1) - AO is directed to ascertain whether the payment of commission is prohibited by law or not - The assessee is directed to prove the nexus and the commercial expediency for such claim and explain whether such agents are registered with the respective government department/PSUs for which they have been paid commission with evidence - remanded to AO
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