Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction of expenses u/s.37(1) - Expenses on pooja in temples located outside the factory premises and towards local area expenses claimed to be for social contribution for welfare of the residents of the locality where the factory of the assessee is situated - onus was on assessee to prove business nexus - Expenses not allowed.
Deduction of expenses u/s.37(1) - Expenses on pooja in temples located outside the factory premises and towards local area expenses claimed to be for social contribution for welfare of the residents of the locality where the factory of the assessee is situated - onus was on assessee to prove business nexus - Expenses not allowed.
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