Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition on account of notional rent in respect of vacant property of the assessee - the property was available for rent but was lying vacant for the entire year - after applying provisions of section 23(1)(c) it is to be accepted that rental income from the vacant property is ‘nil’.
Addition on account of notional rent in respect of vacant property of the assessee - the property was available for rent but was lying vacant for the entire year - after applying provisions of section 23(1)(c) it is to be accepted that rental income from the vacant property is ‘nil’.
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