Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Gift received from relatives - unexplained cash credit u/s 69 - Tribunal found that the assessee had not made out grounds to permit to bring in such additional evidence on record. To bring additional evidence on record at the stage before the Tribunal, the concerned party would have to demonstrate the reasons why the same could not be done earlier. The Tribunal found no justification in this respect. Entire issue is thus based on facts - HC
Gift received from relatives - unexplained cash credit u/s 69 - Tribunal found that the assessee had not made out grounds to permit to bring in such additional evidence on record. To bring additional evidence on record at the stage before the Tribunal, the concerned party would have to demonstrate the reasons why the same could not be done earlier. The Tribunal found no justification in this respect. Entire issue is thus based on facts - HC
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