Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction u/section 80(IA)(10) r.w.s 10AA(9) - AO made the additions on the ground that, by giving deductions of interest on capital and remuneration to partner of the assessee firm after finding that the assessee had taken undue benefits of section 10AA by not claiming interest on capital and remuneration to partners which resulted in increase in exempted profit - CIT(A) rightly deleted the additions - AT
Deduction u/section 80(IA)(10) r.w.s 10AA(9) - AO made the additions on the ground that, by giving deductions of interest on capital and remuneration to partner of the assessee firm after finding that the assessee had taken undue benefits of section 10AA by not claiming interest on capital and remuneration to partners which resulted in increase in exempted profit - CIT(A) rightly deleted the additions - AT
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