Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of Club expenses - since, the nexus of the expenditure incurred at Clubs with its business was established by the assessee then in the absence of any tenable or cogent material to rebut or controvert the same, the disallowance made by the AO on account of Club expenses was not tenable
Disallowance of Club expenses - since, the nexus of the expenditure incurred at Clubs with its business was established by the assessee then in the absence of any tenable or cogent material to rebut or controvert the same, the disallowance made by the AO on account of Club expenses was not tenable
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