Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
TDS u/s 194H - Disallowance of expenditure incurred on trip scheme - the scheme is closely linked to assessee's business activity. It is also a fact that the assessee has not paid any amount to the dealers and distributors, but amount spent has been paid to SOTC for organizing the trip. - Deduction of expenditure cannot be denied as there is no TDS liability - AT
TDS u/s 194H - Disallowance of expenditure incurred on trip scheme - the scheme is closely linked to assessee's business activity. It is also a fact that the assessee has not paid any amount to the dealers and distributors, but amount spent has been paid to SOTC for organizing the trip. - Deduction of expenditure cannot be denied as there is no TDS liability - AT
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