Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 68 - advances received from customers on the occasion of Ramnavami Nayakhata - these advances have subsequently been recorded as sales of the assessee firm - When a receipt is accounted for as income, no separate addition of the same amount as income of the assessee under any other Section of the Act can be made as it would be a double addition. - AT
Addition u/s 68 - advances received from customers on the occasion of Ramnavami Nayakhata - these advances have subsequently been recorded as sales of the assessee firm - When a receipt is accounted for as income, no separate addition of the same amount as income of the assessee under any other Section of the Act can be made as it would be a double addition. - AT
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