Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Undisclosed overseas deposits - We keep in mind all these peculiar facts and circumstances more particularly the fact that such religion congregations indeed involve day to day running expenses and hold that a lumpsum disallowance of 50% of the expenses in all these assessment years would meet the ends of justice (including 30% already made) with a rider that the same shall not be treated as a precedent in other case. AO is directed to allow 50% of the assessee’s expenses claimed in consequential computation as per law within three effective opportunities of hearing therefore. - AT
Undisclosed overseas deposits - We keep in mind all these peculiar facts and circumstances more particularly the fact that such religion congregations indeed involve day to day running expenses and hold that a lumpsum disallowance of 50% of the expenses in all these assessment years would meet the ends of justice (including 30% already made) with a rider that the same shall not be treated as a precedent in other case. AO is directed to allow 50% of the assessee’s expenses claimed in consequential computation as per law within three effective opportunities of hearing therefore. - AT
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