Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Additions towards bogus purchases without raw material there cannot be any finished products. The assessee has filed stock details before the authorities which show that purchases for the disputed quantity were, in fact, made. - even if we accept the contention of the Revenue that the purchases were bogus, still the entire amount of purchases cannot be added
Additions towards bogus purchases without raw material there cannot be any finished products. The assessee has filed stock details before the authorities which show that purchases for the disputed quantity were, in fact, made. - even if we accept the contention of the Revenue that the purchases were bogus, still the entire amount of purchases cannot be added
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