Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Receipt or accrual of any real income - Agricultural income - the tribunal has recorded the finding that the assessee was neither in possession of the agricultural land nor he performed any agricultural activity. Therefore, the question of earning any agricultural income does not arise. - The aforesaid findings are pure findings of facts which have been recorded on meticulous appreciation of evidence on record. - HC
Receipt or accrual of any real income - Agricultural income - the tribunal has recorded the finding that the assessee was neither in possession of the agricultural land nor he performed any agricultural activity. Therefore, the question of earning any agricultural income does not arise. - The aforesaid findings are pure findings of facts which have been recorded on meticulous appreciation of evidence on record. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
