Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance u/s. 40A(3) - Proof of cash payment on specific request - one more opportunity should be granted to the assessee to prove his case that he was forced to make cash payments under the compelling circumstances and assessee’s case falls in one of situation enumerated under Rule 6DD - AT
Disallowance u/s. 40A(3) - Proof of cash payment on specific request - one more opportunity should be granted to the assessee to prove his case that he was forced to make cash payments under the compelling circumstances and assessee’s case falls in one of situation enumerated under Rule 6DD - AT
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