Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition on the basis of income disclosed u/s 245C(1) before Settlement Commission - there was no occasion of conducting any proceedings or enquiry or recording any evidence as the application was rejected for want of any supporting material - in the absence of any material much less the incriminating material, no addition can be made on the basis of income offered in the application u/s 245C(1)
Addition on the basis of income disclosed u/s 245C(1) before Settlement Commission - there was no occasion of conducting any proceedings or enquiry or recording any evidence as the application was rejected for want of any supporting material - in the absence of any material much less the incriminating material, no addition can be made on the basis of income offered in the application u/s 245C(1)
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