Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction in respect of expenditure incurred under the head of marketing support fee and transaction support fee - every activity which gives an enduring benefit to the assessee would not get the character of capital in nature - the tribunal has rightly allowed the expenditure incurred towards marketing support fee and transit support fee under Section 37(1) of the Act. - HC
Deduction in respect of expenditure incurred under the head of marketing support fee and transaction support fee - every activity which gives an enduring benefit to the assessee would not get the character of capital in nature - the tribunal has rightly allowed the expenditure incurred towards marketing support fee and transit support fee under Section 37(1) of the Act. - HC
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