Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance u/s 36(1)(ii) - payment of incentive / commission to the shareholder who held 99.99% shares of the assessee - The identical expenditures stood allowed in the preceding years as also in the succeeding assessment years - No additions on the ground of consistency - HC
Disallowance u/s 36(1)(ii) - payment of incentive / commission to the shareholder who held 99.99% shares of the assessee - The identical expenditures stood allowed in the preceding years as also in the succeeding assessment years - No additions on the ground of consistency - HC
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