Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition on account of unexplained source of investment - seller declared higher price of sales value - cross examination - when the statement of the seller is solely relied on by the AO, it is the duty of the AO to ask the assessee if he wanted to cross examine, to provide an opportunity to cross examine the seller - no such opportunity has been given by the AO - addition not sustainable
Addition on account of unexplained source of investment - seller declared higher price of sales value - cross examination - when the statement of the seller is solely relied on by the AO, it is the duty of the AO to ask the assessee if he wanted to cross examine, to provide an opportunity to cross examine the seller - no such opportunity has been given by the AO - addition not sustainable
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