Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 68 - search u/s 132(1) - amount received on the occasion of marriage of his brother-in-law’s daughter or as commission income - merely because the assessee is inconsistent in his explanation does not ifso facto and on its own alone lead to the conclusion that a particular noting represents the income of the assessee. There has to be some material on record, more importantly, in the absence of any explanation by the assessee, to form the basis of making the addition.
Addition u/s 68 - search u/s 132(1) - amount received on the occasion of marriage of his brother-in-law’s daughter or as commission income - merely because the assessee is inconsistent in his explanation does not ifso facto and on its own alone lead to the conclusion that a particular noting represents the income of the assessee. There has to be some material on record, more importantly, in the absence of any explanation by the assessee, to form the basis of making the addition.
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