Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Whether sales promotion expenditure was incurred wholly and exclusively for the purpose of business? - The assessee submitted list of 320 persons stating that they are employees of the assessee company and went to Sri Lanka to launch the product of the company. - Assessee failed to prove its case - additions confirmed - AT
Whether sales promotion expenditure was incurred wholly and exclusively for the purpose of business? - The assessee submitted list of 320 persons stating that they are employees of the assessee company and went to Sri Lanka to launch the product of the company. - Assessee failed to prove its case - additions confirmed - AT
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