Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of expenditure u/s 40A(3) - cash payments - the assessee is forced to pay the amount collected from the theatres on Sunday night itself after screening the film when the banks are closed. Hence the exclusion prescribed under Rule 6DD.2(j) of the Rules is applicable - AT
Disallowance of expenditure u/s 40A(3) - cash payments - the assessee is forced to pay the amount collected from the theatres on Sunday night itself after screening the film when the banks are closed. Hence the exclusion prescribed under Rule 6DD.2(j) of the Rules is applicable - AT
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