Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - assessee shall within fifteen days of the close of every month pay the same to the fund such contribution and the expression “the close of every month” therefore must be interpreted as the month, for which, the wages are required to be paid with corresponding duty to deduct PF & ESI, not the following month in which such wages are paid - the liability will not deferred by another month
Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - assessee shall within fifteen days of the close of every month pay the same to the fund such contribution and the expression “the close of every month” therefore must be interpreted as the month, for which, the wages are required to be paid with corresponding duty to deduct PF & ESI, not the following month in which such wages are paid - the liability will not deferred by another month
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