Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Income in the hands of HUF or members - amount in the name of joint members of HUF - The assessee declaring his income by filing a revised income and offering to tax the amount utilized for the purpose of construction cannot be permitted to contend that the amount in the joint names of two members of the HUF cannot be considered to be the income of the HUF - HC
Income in the hands of HUF or members - amount in the name of joint members of HUF - The assessee declaring his income by filing a revised income and offering to tax the amount utilized for the purpose of construction cannot be permitted to contend that the amount in the joint names of two members of the HUF cannot be considered to be the income of the HUF - HC
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