Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance u/s 40A(3) - Payment of expenditure in Cash exceeding ₹ 20,000 - whether payment would fall under Rule 6DD(k) of I.T. Rules? - we find force in the contention of the assessee that the alleged amount was not paid in cash by the assessee but was paid by the driver acting as an agent of the assessee. - the disallowance made by the AO is not sustainable - AT
Disallowance u/s 40A(3) - Payment of expenditure in Cash exceeding ₹ 20,000 - whether payment would fall under Rule 6DD(k) of I.T. Rules? - we find force in the contention of the assessee that the alleged amount was not paid in cash by the assessee but was paid by the driver acting as an agent of the assessee. - the disallowance made by the AO is not sustainable - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
