Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 68 - unexplained cash credit - onus to prove - Agriculture income shown by the Partners of the firm - onus on the assessee has to be understood with reference to the facts of each case and if the prima facie inference on the basis of facts is that the assessee's explanation is probable, the onus shifts to the Revenue. - HC
Addition u/s 68 - unexplained cash credit - onus to prove - Agriculture income shown by the Partners of the firm - onus on the assessee has to be understood with reference to the facts of each case and if the prima facie inference on the basis of facts is that the assessee's explanation is probable, the onus shifts to the Revenue. - HC
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