Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Unexplained cash credit - Addition u/s 68 - The several opportunities given to the assessee to persuade him to reveal the sources of income have already been mentioned in the order passed by the AO. The assessee therefore cannot have any complaint against the Department when he was not furnishing all the details as sought by the Department though he agreed to do so in the statement given by him to the Department
Unexplained cash credit - Addition u/s 68 - The several opportunities given to the assessee to persuade him to reveal the sources of income have already been mentioned in the order passed by the AO. The assessee therefore cannot have any complaint against the Department when he was not furnishing all the details as sought by the Department though he agreed to do so in the statement given by him to the Department
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