Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Nature of expenditure - Construction cost incurred on building constructed on leasehold land - there is clear commercial advantage in terms of saving in rent payments - there is no error in the findings recorded by the learned CIT(A) in deleting additions made by the Assessing Officer towards disallowance of cost of construction on leasehold land. - AT
Nature of expenditure - Construction cost incurred on building constructed on leasehold land - there is clear commercial advantage in terms of saving in rent payments - there is no error in the findings recorded by the learned CIT(A) in deleting additions made by the Assessing Officer towards disallowance of cost of construction on leasehold land. - AT
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