Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Neither Section 80HH nor Section 80I statutorily obliged assessee company to maintain its accounts unit-wise - it was open for it to maintain its accounts in a consolidated form in order to put an end to the litigation between the Tax Department and the PSU - SC
Neither Section 80HH nor Section 80I statutorily obliged assessee company to maintain its accounts unit-wise - it was open for it to maintain its accounts in a consolidated form in order to put an end to the litigation between the Tax Department and the PSU - SC
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