Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 68 - the source for cash deposit into assessee’s bank account is out of distribution of assets by HUF and thus, there is no reason to the AO to disbelieve the claim of the assessee that the source for cash deposit is out of amount received from HUF. - AT
Addition u/s 68 - the source for cash deposit into assessee’s bank account is out of distribution of assets by HUF and thus, there is no reason to the AO to disbelieve the claim of the assessee that the source for cash deposit is out of amount received from HUF. - AT
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